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Exercise: Cash Flow Analysis

1. The table below presents the Balance Sheet (Financial Position) and Income Statement of PT.
Unggas, a Poultry Company in Sidoarjo, as of 2010 and 2011.

Balance Sheet, as of 2010 and 2011 Income Statement end of 2011


2010 2011 Change 2011
Cash 1.200 2.000 800 Sales 9.500
Account Receivable 650 950 300 Cost of Goods Sold 6.650
Inventory 1.750 1.900 150 Gross Profit 2.850
Prepaid Expenses 200 150 (50) Operating Expenses:
Total Current Assets 3.800 5.000 1.200 Saling & Adm. Expenses 1.200
Plant & Equipment 3.300 3.700 400 Depreciation 200
Accumulated Depreciation (1.200) (1.400) (200) Operating Profit 1.450
Long Term Investment 1.400 1.200 (200) Interest Income 200
Total Assets 7.300 8.500 1.200 Interest Expenses (150)
Account Payable 500 800 300 Gain on Selling LT Investment 100
Wage Payable 250 400 150 Profit Before Taxes 1.600
Bank Loan 300 700 400 Estimated Taxes 400
Total Current Liabilties 1.050 1.900 850 Net Profit 1.200
Long Term Liabilities (Bond) 1.200 1.000 (200)
Total Liabilities 2.250 2.900 650
Common Equity 1.000 1.100 100
Excess Paid in Capital 400 500 100
Retained Earnings 3.650 4.000 350
Total equity 5.050 5.600 550
Total Equity & Liabilities 7.300 8.500 1.200

Additional information related the company is given below:


a. Purchase a new machine at Rp.400
b. Sell a long term investment at Rp.300. This investment was previously purchases at Rp.200,
giving a profit of Rp.100
c. Repay a bond payable for Rp.200 by issuing a new common stock
d. Borrow from a bank amounting of Rp.400 to finance its working capital need
e. Pay a cash dividend of Rp.850

Based on the information above, you are required to prepare Cash Flow Statement using Direct
Method and Indirect Method for 2011, consisting of:
a. Operating Cash Flows
b. Investing Cash Flows
c. Financing Cash Flows
d. Change in Cash Flows

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