SOAL: JAWAB:

Jurnal jika dipe

Jurnal perolehan investas

3-Oct Investment in P

Jurnal penerimaan dividen

31-Dec Cash

Jurnal penyesuaian nilai p

31-Dec Fair value adjus
Data Summary :
% Kepemilikan 15%
Metode Cost Method
BV Aset Neto 800,000,000 Jurnal jik
Investment Cost 540,000,000
Cash Dividend Total 80,000,000 Jurnal perolehan investas
Net Income S 200,000,000 3-Oct Investment in P
FV Saham S Akhir Tahun 4,000,000,000

Jurnal penerimaan dividen

31-Dec Cash

Jurnal penyesuaian nilai p

31-Dec Fair value adjus

Jurnal penutup UHG-OCI

31-Dec Unrealized Hold
 Jurnal jika diperjualbelikan secara aktif/ trading securities

al perolehan investasi
Investment in PT S 540,000,000
Cash 540,000,000

al penerimaan dividen
Cash 12,000,000
Dividen Revenue 12,000,000

al penyesuaian nilai pasar saham akhir tahun

Fair value adjustment-Trading 60,000,000
Unrealized holding gain-Income 60,000,000

Jurnal jika dimiliki sampai waktu tertentu/ AFS

al perolehan investasi
Investment in PT S 540,000,000
Cash 540,000,000

al penerimaan dividen
Cash 12,000,000
Dividen Revenue 12,000,000

al penyesuaian nilai pasar saham akhir tahun

Fair value adjustment-Non Trading 60,000,000
Unrealized holding gain-OCI 60,000,000

al penutup UHG-OCI ke AOCI

Unrealized Holding Gain-OCI 60,000,000
AOCI 60,000,000
SOAL:
JAWAB:

1. Jurnal Investasi Selama Tahun 2017

% kepemilikan 17.647% (cost method)
Investment cost 600,000
BV Net Assets 600,000
Excess Value -

a. Jurnal pembelian investasi (non trading)

Invesment in S - Non Trading 600,000
Cash 600,000

b. Jurnal penerimaan dividend

Cash 60,000
Dividend Revenue 60,000

c. Jurnal penyesuaian ke Fair Value

Invesment in S - Non Trading 45,000
Unrealized Holding Gain - OCI 45,000

d.Jurnal penutupan ke AOCI

Unrealized Holding Gain - OCI 45,000
AOCI 45,000

2. Jurnal Investasi Selama Tahun 2018 (tapi belinya di bulan Februari)

> Investasi bertambah menjadi 29.412% (equity method)
> Maka kita harus mengoreksi jurnal 2018, membuatnya seakan-akan
telah menggunakan equity method dari awal 2018 (koreksi retroaktif)

Jurnal pembelian investasi dan reklasifikasi

Invesment in S 1,050,000
Cash 450,000
Invesment in S - Non Trading 600,000

Jurnal Koreksi Retroaktif

a. Jurnal koreksi atas fair value
AOCI 45,000
Invesment in S - Non Trading 45,000

b. Jurnal koreksi dividend revenue

Cash 60,000
Investment in S 60,000

c. Jurnal pengakuan pendapatan 2017

Investment in S 105,882
Retained Earning 105,882
Jurnal Penyesuaian Akhir Tahun 2019
a. Jurnal penerimaan dividend
Cash 125,000
Investment in S 125,000

d. Jurnal pengakuan pendapatan 2018 (jan - feb)

Investment in S 11,029
Income from S 11,029

b. Jurnal pengakuan pendapatan 2018 (feb - des)

Investment in S 202,206
Income from S 202,206