PENYUSUNAN LAPORAN ARUS KAS DENGAN METODE LANGSUNG

2021 ◽  
pp. 241
Author(s):  
Liana Susanto ◽  
Kent Jonathan
Keyword(s):  
Online Training ◽  
Cash Flows ◽  
Financial Reports ◽  
Specific Target ◽  
Last Stage ◽  
Statement Of Cash Flows

The problem faced by partner, Lembaga Beasiswa Dharma Pembangunan, is that the students have not received material on the preparation the statement of cash flows in school. The team from Faculty of Economic and Business majoring in Accounting, Tarumanagara University, offer a solution by providing training on the preparation the statement of cash flows. The specific target to be achieved from this training is to increase the knowledge of the students at Lembaga Beasiswa Dharma Pembangunan, especially regarding to statement of cash flows. The material that will be provided is expected to provide benefits to these students when they work or continue their education to a higher level, especially those related to the accounting. There are several stage carried out in yhe implementation of this activities at Lembaga Beasiswa Dharma Pembangunan. First, a survey was conducted to find out what material is needed by the partner. Based on this survey, it is known that the material needed by parter is about preparation the statement of cash flows. Furthermore, the team will prepare the material that will given to the student and provide online training due to the pandemic caused by covid 19 virus. In the last stage, the team will make mandatory and additional outputs, and prepare the final and financial reports. Overall, this activity was carried out from July to December 2021.Permasalahan yang dihadapi oleh pihak mitra yaitu Lembaga Beasiswa Dharma Pembangunan adalah para siswa siswi yang ada di lembaga tersebut belum mendapatkan materi mengenai penyusunan laporan arus kas di sekolah. Tim dosen dan mahasiswa Fakultas Ekonomi dan Bisnis jurusan Akuntansi Universitas Tarumanagara, menawarkan solusi dengan memberikan pelatihan mengenai penyusunan laporan arus kas. Tujuan maupun target khusus yang hendak dicapai dari adanya pelatihan ini adalah agar pengetahuan dari para siswa siswi yang ada di Lembaga Beasiswa Dharma Pembangunan dapat bertambah, khususnya mengenai laporan arus kas. Materi yang akan diberikan ini diharapkan dapat memberikan manfaat kepada siswa siswi ini pada saat mereka nanti bekerja atau melanjutkan pendidikan ke tingkat yang lebih tinggi, terutama yang berkaitan dengan bidang akuntansi. Terdapat beberapa tahap yang dilakukan dalam pelaksanaan kegiatan PKM di Lembaga Beasiswa Dharma Pembangunan ini. Pertama yaitu dilakukan survei untuk dapat mengetahui materi apa yang dibutuhkan oleh pihak mitra. Berdasarkan dari survei tersebut maka diketahui bahwa materi yang dibutuhkan oleh pihak mitra untuk dilakukan pelatihan adalah materi mengenai penyusunan laporan arus kas. Selanjutnya tim dosen dan mahasiswa akan mempersiapkan materi berupa teori maupun contoh soal serta penjelasannya yang akan diberikan kepada para siswa siswi serta memberikan pelatihan secara online yang dikarenakan adanya pandemi yang disebabkan oleh virus covid 19. Pada tahap terakhir, kegiatan ini akan diakhiri dengan membuat artikel SERINA dan PINTAR sebagai luaran wajib dan luaran tambahan, serta menyusun laporan akhir dan laporan keuangan atas kegiatan yang telah dilakukan. Secara keseluruhan kegiatan PKM ini dilakukan sejak bulan Juli sampai dengan bulan Desember 2021.

scholarly journals Relevant Cash Flows Information for Engineering & Construction’ Companies Investors

2018 ◽  
Vol 7 (3.2) ◽  
pp. 322
Author(s):  
Yurii Pogorelov ◽  
Valentina Dubovaya ◽  
Anastasia Bilousova
Keyword(s):  
Direct Method ◽  
Open Data ◽  
Cash Flows ◽  
Global Business ◽  
Financial Reports ◽  
Construction Companies ◽  
Global Engineering ◽  
Rating Method ◽  
Statement Of Cash Flows ◽  
Operating Activities

Purpose of the article is to analyze and improve approaches of making financial reports about cash flows to provide relevant cash flows information for Engineering & Construction’ companies existing and potential investors. There were such research approaches used as analysis of financial reports, rating method and empirical analysis on open data. There is a fact found about non-compliance by Biggest Global Engineering & Construction’ companies of IAS 7 about reporting cash flows from operating activities using the direct method found. It was suggested to make all parts of statement of cash flows by direct method. It is grounded by topicality of such cash flows information for existing and potential investors, including making them modeling cash flows. It is recommended to expand using some indicators such as «Net Cash Flows from Operating Activities», «Net Cash Flows from Investing Activities», and «Net Cash Flows from Financing Activities» and «Cash Flows Receipts as the most objective one for characterizing economical activity of entities while making Global Business ratings. It is suggested to continue researches in direction of analyzing the best practical approaches to make report of Cash Flows from Operating, Investing & Financing Activities to generalize the best international experience.  

Analyzing the figures of consolidated statement of cash flows of the world's biggest publicly traded oil and gas corporations

2020 ◽  
Vol 19 (6) ◽  
pp. 1101-1120
Author(s):  
O.V. Shimko
Keyword(s):  
Public Sector ◽  
Cash Flow ◽  
Oil And Gas ◽  
Cash Flows ◽  
Annual Reports ◽  
Capital Expenditures ◽  
Publicly Traded ◽  
The Public ◽  
Statement Of Cash Flows ◽  
Oil And Gas Companies

Subject. The article investigates key figures disclosed in consolidated cash flow statements of 25 leading publicly traded oil and gas companies from 2006 to 2018. Objectives. The focus is on determining the current level of values of the main components of consolidated statement of cash flows prepared by leading publicly traded oil and gas companies, identifying key trends within the studied period and factors that led to any transformation. Methods. The study draws on methods of comparative and financial-economic analysis, as well as generalization of materials of consolidated cash flow statements. Results. The comprehensive analysis of annual reports of 25 oil and gas companies enabled to determine changes in the key figures and their relation in the structure of consolidated cash flow statements in the public sector of the industry. It also established main factors that contributed to the changes. Conclusions. In the period under study, I revealed an increase in cash from operating activities; established that capital expenditures in the public sector of the industry show an overall upward trend and depend on the level of oil prices. The analysis demonstrated that even integrated companies’ upstream segment prevail in the capital expenditures structure. The study also unveiled an increase in dividend payments, which, most of the time, exceeded free cash flows thus increasing the debt burden.

scholarly journals The Preference of Direct or Indirect Methods in Preparing the Statement of Cash Flows in Decision Making: An Academic Perspective

2016 ◽  
Vol 8 (2) ◽  
pp. 206
Author(s):  
Abdullah, S. Hardan ◽  
Majed, A. Qabajeh ◽  
Aymen, M. Alshanti
Keyword(s):  
Decision Making ◽  
Indirect Method ◽  
Direct Method ◽  
Cash Flows ◽  
Decision Makers ◽  
Academic Rank ◽  
Indirect Methods ◽  
Statement Of Cash Flows ◽  
Qualitative Characteristics ◽  
Academic Sector

Two methods are used when reporting cash flows from operating activities: the direct method or the indirect method, both are acceptable from IAS with a preference of direct method. Thus, this paper examines which method of reporting the statement of cash flows provides useful information the decision makers rely on for decision making purposes. To achieve this aim, participants were selected from academic sector represented by universities professors. The study is based on the conceptual framework: qualitative characteristics of accounting information. To be useful, information must be relevant and represents faithfully what it claims to represent. In order to distinguish more useful financial information from those less useful, enhancing qualitative characteristics were examined. Results show that academic professors provide support for direct method of reporting cash flows over indirect method. The study sought to determine the effect of academic rank on these results. Evidence reveals that full and associate professors endorsed the preference of direct method more than assistant professors and lecturers. These results recommend the legislative bodies and entities to adopt the direct method in preparation the statement of cash flows.

Megascreens USA Inc.—A Foreign Operations Case

2007 ◽  
Vol 22 (4) ◽  
pp. 579-590 ◽  
Author(s):  
Charles A. Carslaw ◽  
S. E. C. Purvis
Keyword(s):  
Financial Reporting ◽  
Foreign Currency ◽  
Financial Statements ◽  
The United States ◽  
Cash Flows ◽  
Consolidated Financial Statements ◽  
Comprehensive Overview ◽  
Financial Reporting Standards ◽  
Foreign Operations ◽  
Statement Of Cash Flows

This relatively short case gives students a comprehensive overview of the steps required to prepare consolidated financial statements under U.S. GAAP when a subsidiary prepares its accounts under a foreign GAAP—in this case, International Financial Reporting Standards (IFRS). While the case is closely based on an actual Australasian company seeking listing in the United States, the product and the exact financial details are disguised. Specifically, the case exposes students to the following: accounting for foreign currency transactions; adjustments to convert foreign GAAP to U.S. GAAP (accounting for license fees); translation of financial statements; change of functional currency; remeasurement of financial statements; and foreign consolidation and statement of cash flows with foreign operations. The case has been field-tested in an advanced accounting course and is also suitable for use in international accounting courses. Both undergraduate and graduate students have profited from the case.

scholarly journals The expected impact of applying IFRS (17) insurance contracts on the quality of financial reports

Accounting ◽  
2021 ◽  
pp. 581-590
Author(s):  
Ahmad Dahiyat ◽  
Walid Owais
Keyword(s):  
Financial Reporting ◽  
Cash Flows ◽  
Faithful Representation ◽  
Insurance Companies ◽  
Reporting Standard ◽  
International Financial Reporting Standard ◽  
Financial Reports ◽  
Insurance Contracts ◽  
Analytical Approaches

This study aimed to explore the expected effect of applying the International Financial Reporting Standard (IFRS) 17 Insurance Contracts on the quality of financial reports. The study followed the exploratory descriptive analytical approaches. A questionnaire was developed and distributed to a sample of 120 financial employees in all insurance companies in Jordan. It concluded that the expected impact of applying the standard on the quality of financial reports was significant, especially on the comparability of financial reports, and faithful representation. It was found that there is an expected, statistically significant and positive effect between the application of the standard, and the quality of financial reports in general, and the expected influence of applying the standard and each of comparability, faithful representation, relevance, verifiability, timely, and understandability respectively. The study recommends the application of the standard in the specified time, work to create appropriate conditions, and the need to follow objective assumptions from the company's management for the estimation of cash flows when applying the standard.

Dispersion in Analysts' Earnings Forecasts as a Measure of Uncertainty

1998 ◽  
Vol 13 (3) ◽  
pp. 245-270 ◽  
Author(s):  
Orie E. Barron ◽  
Pamela S. Stuerke
Keyword(s):  
Stock Returns ◽  
Earnings Forecasts ◽  
Positive Association ◽  
Cash Flows ◽  
Financial Reports ◽  
Forecast Dispersion ◽  
Additional Information ◽  
Price Reactions ◽  
Daily Stock Returns ◽  
Future Cash Flows

This study examines whether dispersion in analysts' earnings forecasts reflects uncertainty about firms' future economic performance. Prior research examining this issue has been inconclusive. These studies have concluded that forecast dispersion is likely to reflect factors other than uncertainty about future cash flows, such as uncertainty about the price irrelevant component of firms' financial reports (Daley et al. [1988]; Imhoff and Lobo [1992]). Abarbanell et al. (1995) argue that, if forecast dispersion after (i.e., conditional on) an earnings announcement reflects uncertainty about firms' future cash flows and this uncertainty causes investors to desire additional information, then dispersion will be positively associated with both (a) the level of demand for more information and (b) the magnitude of price reactions around the subsequent earnings release. In this study, we construct a measure of informational demand using the incidence of analyst forecast updating after dispersion is measured. We find a positive association between dispersion in earnings forecasts after an earnings release and this measure of informational demand. We also find a positive association between forecast dispersion and the magnitude of price reactions around subsequent earnings releases. These associations are most apparent when potentially stale (or outdated) forecasts are removed from measures of forecast dispersion. These associations also persist after controlling for other measures of uncertainty (e.g., beta and the variance of daily stock returns), consistent with dispersion in analysts' earnings forecasts serving as a useful indicator of uncertainty about the price relevant component of firms' future earnings.

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