1/1/2019 Investmen in Petruk $ 300,000 Cash in bank $ 300,000
Pencatatan dividen yang diterima
11/1/2019 Cash in bank $ 20,000 Investment in Petruk $ 20,000
Pencatatan saat Petruk Co. memperoleh laba
Tidak ada jurnal
EQUITY METHOD
Pencatatan saat pembelian saham
1/1/2019 Investmen in Petruk $ 300,000 Cash in bank $ 300,000
Pencatatan dividen yang diterima
11/1/2019 Cash in bank $ 20,000 Investment in Petruk $ 20,000 40% Pencatatan saat Petruk Co. memperoleh laba 12/31/2019 Investment in Petruk Co. $ 32,000 Income in Petruk Co. $ 32,000