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Statement of Cash Flow (Adjustments to Net Income (Other Working Capital…

- - - - Cash inflows
        
        From sales of goods or services.
        
        From returns on loans (interest) and on equity
        securities (dividends).
      - Cash outflows
        
        To government for taxes.
        
        To lenders for interest.
        
        To employees for services.
        
        To others for expenses.
        
        To suppliers for inventory.
    - - Cash inflows :
        
        From sale of debt or equity securities of other entities.
        
        From collection of principal on loans to other entities.
        
        From sale of property, plant, and equipment.
      - Cash outflows
        
        To purchase property, plant, and equipment.
        
        To purchase debt or equity securities of other entities.
        
        To make loans to other entities.
    - - Cash inflows
        
        From sale of equity securities.
        
        From issuance of debt (bonds and notes).
      - Cash outflows
        
        To shareholders as dividends.
        
        To redeem long-term debt or reacquire share capital.
  - - - Laporan posisi keuangan komparatif.
      - Data laporan pendapatan saat ini.
      - Data transaksi yang dipilih.
    - - Langkah 1. Tentukan perubahan dalam uang tunai.
      - Langkah 2. Menentukan arus kas bersih dari aktivitas operasi.
      - Langkah 3. Menentukan arus kas bersih dari aktivitas investasi dan pendanaan.
- - - - (-) Decrease in Inventory (-) Increase in Accounts Payable
      - (+) Increase in Inventory (+) Decrease in Accounts Payable
    - - (+) Increase in Prepaid Expenses (+) Decrease in Accrued Expenses Payable
      - (-) Decrease in Prepaid Expenses (-) Increase in Accrued
        Expenses Payable
- - - - One method
      - Alternate method (net approach)