Profit vs Cashflow

7
In very basic terms describe how profts and cash ow are dierent? Arswendy Danardhito, Heri Purnomo, Oscar Edo, Rahmat Adi Nugroho, Rahmat Rusfandi, Sanggul Simanullang, Kelas 7 D!" A#untansi Alih Program, PKN S$AN %&'(

Transcript of Profit vs Cashflow

Page 1: 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%&'(

Page 2: Profit vs Cashflow

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

Page 3: Profit vs Cashflow

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

Page 4: Profit vs Cashflow

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

Page 5: Profit vs Cashflow

7/24/2019 Profit vs Cashflow

http://slidepdf.com/reader/full/profit-vs-cashflow 5/7

$esimp"#an

Pro/tash;ow

Page 6: Profit vs Cashflow

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

Page 7: Profit vs Cashflow

7/24/2019 Profit vs Cashflow

http://slidepdf.com/reader/full/profit-vs-cashflow 7/7