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Course STIE MULIA PRATAMA - AKUNTANSI KEUANGAN I
Week 5 Statements Of Cash Flows
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Week 5 Statements Of Cash Flows
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| Learning Objectives | Mahasiswa mengerti dan faham tentang : 1. Indicate the purpose of the statement of cash flows. 2. Identify the content of the statement of cash flows. 3. Prepare a basic statement of cash flows. 4. Understand the usefulness of the statement of cash flows. |
| Teaching Materials | 1. Kieso Vol. 1 Ch.5; 2. PSAK 1 Presentation of Financial Statements (SAK 2015); 3. PSAK 2 Statements of Cash Flows (SAK 2015). |
| Teaching Methods | 1. Tutorial 2. Latihan soal-soal kasus 3. Diskusi |
| Indicator | Mahasiswa mampu mengerjakan soal-soal kasus yang diberikan |
| Resources: presentation video |
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| Content | (1) Cash flows classification: operating, investing, and financing (2) Alternative classification for interest and dividends (3) Direct and indirect methods for cash from operating activities (4) Significant non-cash activities (5) Disclosure |
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