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Ilmu Akuntansi - Klasifikasi Aktivitas Arus Kas

Klasifikasi Aktivitas Arus Kas 

Berdasarkan pernyataan Standar Akuntansi Keuangan No. 2 (PSAK No. 2), penyajian laporan arus kas  diklasifikasikan menurut aktivitas-aktivitas berikut :
         1. Aktivitas operasi (operating activity) adalah aktivitas yang mencerminkan penerimaan dan pengeluaran kas utama perusahaan. Aktivitas operasi umumnya berasal dari transaksi yang mempengaruhi laba. Beberapa contoh arus kas dari aktivitas operasi :
·            Penerimaan kas dari penjualan barang dan jasa
·            Penerimaan kas dari royalty, fees, komisi, dan pendapatan lain.
·            Pembayaran kas pada pemasok barang dan jasa
·            Pembayaran kas kepada karyawan
·            Penerimaan dan pembayaran kas oleh perusahaan asuransi
·            Penerimaan dan pembayaran kas dari kontrak yang diadakan untuk tujuan transaksi usaha dan perdagangan 
2.  Aktivitas investasi (investing activity) adalah aktivitas yang mencerminkan penerimaan dan pengeluaran kas untuk investasi. Beberapa contoh arus kas yang berasal dari aktivitas investasi :
·   Pembayaran kas untuk membeli aktiva tetap, aktiva tak berwujud, dan active jangka panjang lainnya
· Penerimaan kas dan penjualan tanah, bangunan dan peralatan, aktiva tak berwujud, dan aktiva jangka panjang lainnya
· Uang muka dan pinjaman yang diberikan pada pihak lain serta pelunasannnya (kecuali yang dilakukan oleh lembaga keuangan)
·  Pembayaran kas sehubungan dengan futures contracts, forward contracts, option contracts, dan swap contracts kecuali dilakukan untuk tujuan perdagangan (dealing or trading)
             3. Aktivitas pembiayaan atau pendapatan (financing activity) adalah aktivitas perusahaan yang berkaitan dengan sumber dan pengeluaran modal perusahaan. Beberapa contoh arus kas yang berasal dari aktivitas pendanaan :
·            Penerimaan kas dari emisi saham atau instrumen modal lainnya
·     Pembayaran kas kepada para pemegang saham untuk menarik atau menebus saham perusahaan
·            Penerimaan kas dari emisi obligasi, pinjaman, wesel, hipotik, dan pinjaman lainnya
·            Pelunasan pinjaman
·       Pembayaran kas oleh penyewa guna usaha (lesse) untuk mengurangi saldo kewajiban yang berkaitan dengan sewa guna usaha pembiayaan (finance lease)

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