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Pertemuan 02 Analisis Arus Kas

Pertemuan 02 Analisis Arus Kas. Matakuliah : F0392/Simulasi Perdagangan di Bursa Efek Tahun : 2005 Versi : 1/3. Learning Outcomes. Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : Menerapkan analisis arus kas dari kegiatan operasi, investasi dan pembiayaan. Outline Materi.

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Pertemuan 02 Analisis Arus Kas

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  1. Pertemuan 02Analisis Arus Kas Matakuliah : F0392/Simulasi Perdagangan di Bursa Efek Tahun : 2005 Versi : 1/3

  2. Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : • Menerapkan analisis arus kas dari kegiatan operasi, investasi dan pembiayaan

  3. Outline Materi • Cashflow from Operating Activities • Cashflow from Investing Activities • Cashflow from Financing Activities

  4. Cash Flow Analysis Operating Cashflow + Investment Cashflow + Financing Cashflow Decreasing or Increasing in Cash

  5. Cash Flow Analysis • Kenaikan Aktiva = Usages • Penurunan Akitiva = Sources • Kenaikan Pasiva = Sources • Penurunan Pasiva = Usages

  6. Sources of Cashflow Operating Cash Inflow • Generation of funds in normal operations Investing Cash Inflow • Sale of plant and equipments • Liquidation of long-term investment Financing Cash Inflow • Sale of bonds or stocks • Sale of other securities

  7. Usages of Cashflow Operating Cash Inflow • Expenditure of funds in normal operations Investing Cash Inflow • Purchase of plant and equipments • Long-term investments Financing Cash Inflow • Retirement or repurchase of bonds or stocks • Repurchase other securities • Payment of cash dividend

  8. Ex : Sources and Usages 20012002Usages Sources Cash 10 20 10 - A/R 170 200 30 - Inventory 160 180 20 - Investments 20 50 30 - Net Plant & Equips 440 500 60 - Total 800 950 Curr.Liabilities 45 80 - 35 Long-term Liab. 205 370 - 165 Common Stocks 200 200 - - Retained Earnings 350 300 50 - . Total 800 950 200 200 .

  9. Operating Cashflow Net Income + 110 (preassumed) Depreciation expense + 50 (preassumed) Increase in Curr.Assets - 60 (Cash+A/R+Inventory) Decrease in Curr.Assets + 0 Increase in Curr. Liab. + 35 Net Operating Cashflow + 135 inflow

  10. Investment Cashflow Decrease in investments + 0 Increase in investments – 30 Increase in Plant & Equips – 60 Net Investment Cashflow – 90 outflow

  11. Financing Cashflow Increase in Long-term Liab. + 165 Decrease in Long-term Liab. - 0 Increase in stocks + 0 Decrease in stocks - 0 Increase in R/E + 0 Decrease in R/E - 50 Net Financing Cashflow + 115 inflow

  12. Net Cashflow • Operating Cashflow + 135 • Investment Cashflow - 90 • Financing Cashflow + 115 Net Cashflow + 160

  13. Tugas Kerjakan dan kumpulkan pada Pert 03 • Tugas 02-1 • Tugas 02-2 • Tugas 02-3

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