CASHFLOW FORECASTING Lincoln Allen, Cashflow Controller 11 June 2008.
Profit vs Cashflow
-
Upload
rahmat-adi -
Category
Documents
-
view
231 -
download
0
Transcript of Profit vs Cashflow
7/24/2019 Profit vs Cashflow
http://slidepdf.com/reader/full/profit-vs-cashflow 1/7
In very basic terms
describe how proftsand cash ow aredierent?
Arswendy Danardhito, Heri Purnomo, Oscar Edo, Rahmat AdiNugroho, Rahmat Rusfandi, Sanggul Simanullang,
Kelas 7 D!" A#untansi Alih Program, PKN S$AN%&'(
7/24/2019 Profit vs Cashflow
http://slidepdf.com/reader/full/profit-vs-cashflow 2/7
Sales ) O*S+O* ) Selling E-.ense )Administration E-.ense
PROFIT
Pro/t
ash
redit
0%1
(21
''1
Proft PT A
ash Sales
redit Sales
3ad De4t
7/24/2019 Profit vs Cashflow
http://slidepdf.com/reader/full/profit-vs-cashflow 3/7
ash !n ) ash Out
Cashow
ash !n > Sales, Account Recei5a4leRealisation, !nterest Re5enue, Rent
Re5enue, *ain on Assets Selling, etc6 ash Out > O.erating E-.enses, Non
O.erating E-.enses, !nterest, $a-, andOther ost
7/24/2019 Profit vs Cashflow
http://slidepdf.com/reader/full/profit-vs-cashflow 4/7
ash !n > ash Out 8 Sur.lus
Cashow
ash !n ash Out 8 De/cit
(91%'1
:1
'21
!"rp#"s
Rent Re5enue
!nterest Re5enue
*ain on AssetSelling
Sales
7/24/2019 Profit vs Cashflow
http://slidepdf.com/reader/full/profit-vs-cashflow 5/7
$esimp"#an
Pro/tash;ow
7/24/2019 Profit vs Cashflow
http://slidepdf.com/reader/full/profit-vs-cashflow 6/7
Pro/ts
ash <low
3asis A#untansi Accrual 3asis ash 3asisStatement !ncome Statement Statement of ash <lowSifat 3ias6
3erdasar#an =udgement atau
asumsi a#untan + .erusahaan6
Nyata ada6
ash in hand, uang yang
4enar4enar ada di
.erusahaan6
<ungsi enilai #iner=a 4isnis.erusahaan .ada rentang
.eriode tertentu6
em.redi#si #iner=a
.erusahaan di masa yang a#an
datang 4erdasar#an data
historis6
enun=u##an nilai in5estasi6engetahui .otensi
.erusahaan untu#
mem4agi#an #euntungan
.erusahaan #e.ada .emegang
saham dalam 4entu# #as
>de5iden tunai?6
A#sioma @ !ncremental ash
<low ountPersamaan Pen=ualan >Penda.atan?
3e4an 8 Pro/t
Pen=ualan >Penda.atan? B
3e4an 8 Coss
Arus Kas asu# Arus Kas
Keluar 8 Positif >Sur.lus?
Arus Kas asu# B Arus Kas
Keluar 8 Negatif >De/sit?
Perusahaan dapat menunjukkan laba (profit) pada laporan,
meskipun sebenarnya belum ada uang (cash flow) yang dihasilkan
7/24/2019 Profit vs Cashflow
http://slidepdf.com/reader/full/profit-vs-cashflow 7/7