Si
NIDN : 0411028403
NIM 2162201015
Marketable
Securities
Harga pasar surat berharga pada tanggal 31 Desember 2005 sebagai berikut
:
25 February
Bond Acquisition Price Rp 10.000.000,00
Walking Flower 1/12 x 12 % x Rp 10.000.000 = Rp 100.000,00
17 April
10.000 sheet x Rp 2.200,00 = Rp 22.000.000,00
30 June
Interest Income 6/12 x 12 % x Rp 10.000.000,00 = Rp 600.000,00
1 August
Acquisition cost = Rp 52.000.000,00
12 September
2.000 sheet x Rp 1.800,00 = Rp 3.600.000,00
5 October
15.000 sheet x Rp 950,00 = Rp 14.250.000,00
30 December
Rp 30,00 x 10.000 sheet = Rp 300.000,00
31 December
Receive Bond Interest Pemerintah Republik Indonesia 6/12 x
12 % x Rp 10.000.000,00 = Rp 600.000,00
PT ABC
General
Journal Per 31
Desember 2005
Date Description Debit Kredit
15-
Jan Saham PT X Rp7,500,000
Cash Rp7,500,000
25- Bond Pemerintah Republik
Feb Indonesia Rp10,000,000
Interest Income Rp100,000
Cash Rp10,100,000
17-
Apr Saham PT Y Rp22,000,000
Cash Rp22,000,000
30-
Jun Cash
Interest Income Receivable Rp600,000
Interest Income Rp100,000
Rp500,000
1-Aug Bond PT E Rp52,000,000
Cash Rp52,000,000
12-
Sep Cash Rp3,600,000
Saham PT X Rp3,600,000
5-Oct Saham PT Z Rp14,250,000
Cash Rp14,250,000
30-
Dec Cash Rp300,000
Dividend Income Rp300,000
31-
Dec Cash Rp600,000
Interest Income Rp600,000
Total Rp110,950,000 Rp110,350,000
b. PT ABC short term profit / loss for
the Periode 2005 Profit ( Loss )
Turn Out
Stock sale PT X : Rp 3.600.000
Purchase cost PT X : (Rp 3.000.000)
Interest income : Rp 1.200.000
Dividend income : Rp 300.000
Profit ( Loss ) Turn Out : Rp 2.100.000
PT Y
Present Value : Rp 21.000.000 Acquisition Value : (
Rp 22.000.000)
= Rp 1.000.000
PT Z
Present Value : Rp 15.000.000 Acquisition Value : (
Rp 14.250.000)
= Rp 750.000
Bond
Pemerintah
Republik
Indonesia
Present Value : Rp 10.200.000 Acquisition Value : (
Rp 10.100.000)
= Rp 200.000
Bond PT E
Present Value : Rp 48.500.000 Acquisition Value : (
Rp 52.000.000)
= Rp 3.500.000
PT Y
10.000 X Rp 2.100 = Rp 21.000.000
PT Z
15.000 x Rp 1.000 = Rp 15.000.000
Bond PT E
50.000.000 X 97/100 = Rp 48.500.000