Basic Points Of Accounting [ Part 6 ]

 

Basic Points Of Accounting [ Part 6 ]

Written By : Sakin17

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Net Loss(profit)............................................................................................................xxx

An adjusting to reconcile net profit become net cash flow from :

Operational Activities 

Depreciation of equipment..........................................................................................xxx

Amortization of intangible assets................................................................................xxx

Loss of assets removal...............................................................................................xxx

Profit of assets removal..............................................................................................xxx

Change of Current Operational Assets and Liabilities:

 

 

 

 Post Today :

 

Change of Current Operational Assets and Liabilities :

The increasing of current operational assets noncash ................................................xxx

The Decreasing of current operational assets noncash...............................................xxx

The increasing of current operational liabilities............................................................xxx

The decreasing of current operational liabilities..........................................................(xxx)

 

Net cash flow from operational activity....................................................................Rp.xxx

or

(Rp.xxx)

 

 

1. 14 Contribution Ratio Margin 

Sales - Variable cost / Sales

1. 15 Break Even Point Sales ( unit )

Fixed Cost / Contribution margin per unit 

1. 16 Sales ( unit )

 Fixed cost + Profit target / Contribution margin per unit

1. 17 Safety Margin

Sales - Sales in break even point / Sales

1. 18 Operating Leverage 

Contribution margin / Operational profit

 

1.19 Rate of Return Of Investment 

 

........................To Be Continue [ Part 7 ]