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Three Types of Activities In Cash Flow ( Financial Accounting Material Class X )


1. Operational Activities
 
The amount of cash flows arising from operating activities is an indicator 
that determines whether operations can generate sufficient cash flows 
to repay loans, maintain the ability of the company, and make new 
investments without recourse to external sources of financing. 
These cash flows arising from transactions and other events 
that affect the determination of the difference between net assets.
 
Examples of cash flows from opresional:
  •     Cash receipts from sales of goods / services.
  •     Cash receipts from royalties, fess, commissions and other income.
  •     Cash payments to suppliers / supplier.
  •     Cash payments to employees.
  •     Cash receipts and payments by insurance companies for 
        premiums and claims, annuities and other insurance benefits.
  •     Cash payments or receipts back (restitution) income tax.
  •     Cash receipts and payments from the contact held for the 
        purpose of business transactions.

 
2. Investing activities
 
The separate disclosure of cash flows from investing activities is 
important because the cash flows reflect the cash receipts and expenditures 
with respect to the resources intended to generate earnings and cash flow next mesa.
 Examples of cash flows from investing activities:
 
1 Cash paid to purchase assets, including capitalized development costs.
2 Cash received from disposal of assets.
3 Advances and loans granted to other parties as well as the repayment.
 
3. Activities funding
Disclosure of cash flows arising from financing activities need to 
be done because it is useful in predicting claims on future cash 
flows by the suppliers of capital.
Examples of cash flows from financing activities:
 1 Repayment of the loan.
2 Cash payments by the tenant (lesse) to reduce the balance 
of the liability relating to a finance lease.

Summarized
in the book : Accounting Guideline Hospital Perdhaki Member , Author: Rosita
Ellyana , SE. , Ak. , A. Yollan Permana , SE. , Ak ., Pp : 119-126 . In thepost on blogger by financial institutions LSM .  

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