Perubahan cash flow suatu perusahaan terjadi akibat adanya 3 jenis aktivitas yaitu operating activities, investing activities, dan financing activities. Aktivitas beritkut yang termasuk dalam operating activities dan menghasilkan cash outflow adalah:
i. Payment to employees and suppliers
ii. Decrease in current liabilities
iii. Dividend payments to stockholders
iv. Making loans to others
a. i, ii, iii, dan iv benar
b. i, ii, dan iv benar
c. ii dan iii benar
d. i dan ii benar
e. i benar
Cash flow transactions classified by type of activity[1]
| Type of Activity |
Transaction Resulting in Cash Inflows |
Transaction Resulting in Cash Outflow |
| Operating Activities |
- Cash sales to customers
- Receipt of securities interest and dividends
- Increase in current liabilities
|
- Payments to employees
- Interest payments to bondholders
- Decrease in current liabilities
|
| Investing Activities |
- Sales of bonds, mortgage loans, stocks, property, buildings, and other long-term assets
- Receipt of principal and interest on loan repayments
|
- Purchase of bonds, mortgage loans, stocks, property, buildings, and other long-term assets
- Making loans to others
|
| Financing Activities |
- Issuance of common stock
- Issuance of bonds and notes
- Loans from creditors
|
- Dividend payments to stockholders
- Payment of principal and interest on bonds, loans, notes and other debt.
|
Jawaban: d. i dan ii benar
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
