Plan for Construction Safety DfCS 2 to 4 Hour Course .


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WHAT IS DESIGNING FOR CONSTRUCTION SAFETY? . The procedure of tending to development site security and wellbeing, and making arrangements for future upkeep in the configuration period of a task.. WHY IS IT NECESSARY?. As of now there are no necessities for development security in construction standards IBC Chapter 33 Safeguards During Construction-Pedestrian Safety.
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Slide 1

Middle of the road Accounting, eleventh ed. Kieso, Weygandt, and Warfield Chapter 23: Statement of Cash Flows Prepared by ROVILA EL MAGHVIROH STIE Perbanas Surabaya

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Chapter 23: Statement of Cash Flows Menguraikan tujuan laporan arus kas. Identifikasi klasifikasi arus kas. Membedakan laba bersih dg arus kas bersih d a ri kegiatan operasi. Membandingkan metode langsung dan tidak langsung utk menghitung arus kas bersih dari kegiatan operasi. Subsequent to concentrate this part, you ought to have the capacity to:

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Chapter 23: Statement of Cash Flows Menentukan arus kas bersih dari kegiatan investasi dan pembiayaan. Menyiapkan Laporan Arus kas. Mengidentifikasi sumber informasi utk Laporan arus kas. Mengidentifikasi masalah khusus dlm menyiapkan laporan arus kas. Menjelaskan penggunaan neraca lajur dlm menyiapkan laporan arus kas.

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Manfaat of the Statement of Cash Flows Membantu para speculator, kreditor, dan pihak lainnya dlm menilai hal2 sbb: * Kemampuan entitas utk menghasilkan arus kas dimasa depan. * Kemampuan entitas utk membayar dividen dan memenuhi kewajibannya. Penyebab perbedaan antara laba bersih dan arus kas bersih dari kegiatan operasi. Transaksi investasi dan pembiayaan yg melibatkan kas dan non kas selama suatu periode.

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The Cash Flow Statement The income proclamation gives data about: the money receipts (money inflows), and employments of (money surges) amid the period Inflows and outpourings are accounted for: working exercises, contributing exercises, and financing exercises amid the period

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Operating exercises inflows Investing exercises Financing exercises Operating exercises Investing exercises surges Financing exercises Statement of Cash Flows: Concept Cash Pool

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P reparing a Statement of Cash Flows There are two techniques for setting up the announcement of money streams: the aberrant strategy and the immediate strategy The backhanded technique gets money streams from collection premise explanations. The immediate technique decides money streams straightforwardly for every source or utilization of money.

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Eliminate Non-money incomes + Net Income Eliminate Non-money charges - Statement of Cash Flows: Indirect Method: Concept Earned Revenues Operating income Expenses Incurred

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Accrual Basis Statements Cash Flow Statement Income Statement things & Changes in Current Assets and Current Liabilities Operating exercises: Adjust net pay for gatherings and non-money charges to get money streams Balance Sheet: Changes In Non-Current Assets Investing exercises: Inflows from offer of advantages and Outflows from buys of benefits Balance Sheet: Changes in Non-Current Liabilities and Equity Financing exercises: Inflows and surges from credit and value exchanges The Statement of Cash Flows: Indirect Method

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From offers of products or administrations From profits for advances (premium) and profits for value securities (profits) To providers for stock To representatives for administrations To government for duties To loan specialists for enthusiasm To others for costs Direct Method: Operating Activities Inflows Outflows

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Investing and Financing Activities For the immediate and backhanded strategies the segments reporting contributing and financing exercises are the same. The net inflows or surges for every segment (under the two strategies) are indistinguishable. The working exercises are accounted for in an unexpected way.

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Format of the Statement of Cash Flows: Indirect Method Cash streams from working exercises: Net Income $ XXX Adjustments (to land at income from operations) $ XX (List of individual inflows and surges ) Net income from working activities $ XXX Cash streams from contributing exercises : (List of individual inflows and outpourings ) $ XX Net income from contributing activities $ XXX Cash streams from financing exercises : (List of individual inflows and surges ) $ XX Net income from financing activities $ XXX

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Major Classes of Cash Receipts and Payments

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Formula to Compute Cash Receipts from Customers

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Formula to Compute Cash Payments for Operating Expenses

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Indirect Method: Special Items Note the accompanying acclimations to net salary in inferring working income: Loss on special of benefits is included to net pay Gain offer of advantages is deducted from net pay Discount on securities payable (as amortized) is included to net pay Premium securities payable (as amortized) is deducted from net pay

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Format of the Statement of Cash Flows: Direct Method Cash streams from working exercises: Cash receipts (exclusively): Inflows $ XXX Cash installments to providers (independently): outpourings ($ XXX) Net income from working activities $ XXX Cash streams from contributing exercises : (List of individual inflows and outpourings ) $ XX Net income from contributing activities $ XXX Cash streams from financing exercises : (List of individual inflows and surges ) $ XX Net income from financing activities $ XXX

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Cash Receipts Cash Payments From offer of products and ventures to clients To providers To representatives For working exp From receipts of premium and profits For enthusiasm For charges Direct Method: Concept Cash spill out of operations less equivalents

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Cash Flow Statement: Direct Method Cash receipts from clients : = Revenue from credit deals + Decrease in A/Rec parities - Increase in A/Rec equalizations

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Cash Flow Statement: Direct Method Cash installments to providers: = Cost of merchandise sold + Increase in stock - Decrease in stock + Decrease in records payable - Increase in records payable

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Cash Flow Statement: Direct Method Cash installments for working and different costs: = Operating costs + Increase in prepaid costs - Decrease in prepaid costs + Decrease in accumulated costs payable -Increase in collected costs payable

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Reporting Significant Non-Cash Transactions not including money inflows or money surges are non-money exchanges . They are not reported in the body of the income proclamation. On the off chance that material, they are accounted for as notes to the announcement or in a supplementary calendar to the money related proclamations. Illustration: Issue of bonds (payable) for buy of land.

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