Avianto Gunarso


Cash fLow are nanciaL statements (statements
That shows the eects of operating activities, investing and
nancing cash fLOWS of the company Certain During a pe-
riod in a Manner That reconcies beginning and ending cash
baLances. Users of the report want to know how companies
generate and use cash and cash equivaLents. If used in con-
junction with other nancia (statements, cash f (ow state-
ment can Provide information about changes in net assets,
nancia (structure, and abiLity to inf Luence the amount
and timing of cash fLOWS in the face of circumstances and
opportunities. The benets of Preparing a cash fLow state-
ment of the which provides information about cash receipts
and cash payments of an entity During a given period. The
purpose of this study was to determine how the sources
and uses of cash on each activity in the statement of cash
fLOWS and to determine the condition of cash fLow state-
ments of PT Bank Mandiri Tbk period 2008-2010 using the
direct method to heLp in Providing much information to
take decisions. The company is Located at PLaza Inde-
pendent , JL. Genera (KAV.36-38 Gatot Subroto, Jakarta.
Telp(021) 5245006,5245858,5245849. The analysis showed
the results of a ((three activities in the statement of cash
f lOWS That have been made ??by the company, Mandiri
BankTbk experienced a net increase of in cash in 2010 of
Rp. 73,294,496,000,000.00.

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