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INVESTMENT IN STOCK

Investasi

1. Disimpan di Bank

2. Beli securitas : saham


atau obligasi

Untuk apa, jika kita punya uang


banyak/berlebih ?

1. Untuk beli makanan


dan pakaian
2. Untuk Piknik/Traktir temen

Konsumsi
Menurut pandangan Investor
Penanaman Modal Pada saham dan obligasi disebut Investasi

PT B (Investee) PT A (Investor)

PT B
Saham

PT C (Investee)

PT C
Obligasi
Pada tanggal 1 April 2002 PT. ABC membeli
4.000 lembar saham PT A nominal $1/lb dengan
harga $45,000 langsung dari PT. A

PT A (Investee) PT. ABC (Investor)

PT A
Saham $45,000
$1

Kas bertambah $ 45,000 Investasi bertambah $ 45,000


Saham beredar + $ 4,000 Kas berkurang $ 45,000
Agio Saham + $ 41,000
Pada tanggal 1 April 2002 PT. ABC membeli
4.000 lembar saham PT A nominal $1/lb dengan
harga $45,000 langsung dari PT. A

PT A
Saham $45,000
$1

Kas bertambah $ 45,000


Saham yang beredar bertambah $ 4,000
Agio Saham bertambah $ 41,000

Tangg Account Debit Kredit


al Kas $ 45,000
April 1 Common Stock $ 4,000
Premium on Common Stock $ 41,000
DILIHAT DARI TUJUAN INVESTASI:

JENIS SURAT BERHARGA

Trading Availlable For Held to Maturity


Securities Sale Securities Securities

Surat Berharga
Surat Berharga Surat Berharga
yang dimiliki
yang yang tersedia
sampai jatuh
diperdagangkan untuk dijual
tempo

Saham Saham
Obligasi
Obligasi Obligasi
INVESTMENS IN STOCK

TEMPORARY INVESTMENT
TRADING SECURITIES
AVAILABLE FOR SALE SECURITIES

LONG-TERM INVESTMENT/Investasi
jangka Panjang
Cost method Available for sales
Equity Method - Significant Influence
Saham

Temporary Investment Long-term Investment

Trading Securities &


Available For Sale Available For Significant
Sale Securities Influence
< 20% 20%
Marketable
Securities
COST EQUITY
METHOD METHOD

Investment In Stock
Temporary Investment
Saat Pembelian
Marketable Securities xxxx
Harga Perolehan
Cash xxxx
Saat menerima Dividend
Cash/Assets xxxx
Dividend Revenue xxxx
Saat Penjualan kembali
Cash xxx
Marketable Securities xxx Harga Jual > Nilai buku
Gain on Sales on M/S xxx
Or
Cash xxx
Loss on sales of M/S xxx Harga Jual < Nilai buku
Marketable Securities xxx
COST METHOD
Saat Pembelian
Investment in Stock xxxx Harga Perolehan
Cash xxxx
Saat Penerimaan Dividend
Cash/Property Dividend
Cash/Assets xx
Dividend Revenue xx
- Stock Dividend
No Entry
Saat Penjualan kembali
Cash xxx
Investment In Stock Harga
xxx Jual > Nilai buku
Gain on Sales on M/S xxx
Or
Cash xxx
Loss on sales of M/S xxx Harga Jual < Nilai buku
Investment In Stock xxx
Cara menghitung
Nilai Buku
Hitung saldo Investment in Stock
Hitung jumlah lembar saham yang
dimiliki
Nilai buku per- lembar =
Investment In Stock
Jml Lembar saham
EQUITY METHOD
Saat Pembelian
Investment in Stock xxx
Harga Perolehan
Cash xxx
Saat Investee Mengumumkan Net Income
Investment in stock xxx
Income from-PT xxx
Saat menerima dividend % Kepemilikan X Net Income
Cash/Property Dividend
Cash/Assets xxx
Investment In Stock xxx
Stock Div Tidak Dijurnal
IKHTISAR PENCATATAN INVESTASI DLM SAHAM
Transaksi Trading Metode cost Metode Equity

Memperoleh/ Marketable Securities Investment In Stock Investment In Stock


Membeli Saham Cash Cash Cash
Investee
Mengumumkan Tak dijurnal Investment In Stock
No Entry
Laba/Rugi Income from -PT

Menerima Cash Cash Cash Cash


Devidend Divident Revenue Dividend Revenue Investment In S

Menerima Stock
No Entry No Entry No Entry
Deviden
M/S dan Investment In Stock
(Available for sale) disajikan di
Balance Sheet sebesar
Fair Market Value
Nilai yang relevan
diisajikan di neraca

Trading Securities Available For Sales Securities

Harga Pasar

1. Bandingkan nilai buku dengan nilai pasar


per akhir tahun
2. Jika berbeda buat jurnal
Investment In Stock
Marketable Securities
Accumulated other
comprehensive income
Gain/loss
Pada akhir tahun 2002
Jenis Sec. Cost MV (31-12- MV (31-12-
02) 03)
TS $ 8,000 $ 7,000 $ 7,700
TS $ 3,000 $ 3,500 $ 3,600
$ 11,000 $ 10,500

Marketable Securities
Terjadi penurunan nilai timbul loss
$ 11,000 $ 500

Loss On Declining MS
$ 500 Loss of Declining MS $500
Marketable Securities $ 500
Pada akhir tahun 2002
Jenis Sec. Cost MV (31-12- MV (31-12-
02) 03)
TS $ 8,000 $ 7,000 $ 7,700
TS $ 3,000 $ 3,500 $ 3,600
$ 11,000 $ 10,500
PT. ABC
NERACA
PER 31-12-2002
Kas xxxxx
Marketable Securities $ 10.500
Loss on declining MS
$ 500

Dilaporkan di L/R
Pada akhir tahun 2002
Jenis Sec. Cost MV (31-12- MV (31-12-
02) 03)
AFS $ 8,000 $ 7,000 $ 7,700
AFS $ 3,000 $ 3,500 $ 3,600
$ 11,000 $ 10,500

Investment In Stock
Terjadi penurunan nilai timbul loss
$ 11,000 $ 500

Unrealized Loss/Equity
$ 500 Unrealized Loss on AFS $500
Investment In Stock $ 500
Pada akhir tahun 2002
Jenis Sec. Cost MV (31-12- MV (31-12-
02) 03)
TS $ 8,000 $ 7,000 $ 7,700
TS $ 3,000 $ 3,500 $ 3,600
$ 11,000 $ 10,500
PT. ABC
NERACA
PER 31-12-2002
Kas xxxxx
Investment In Stock 10.500
Loss on declining MS
$ 500

Dilaporkan di EQUITY
Perubahan Metode

Metode Cost Metode equity

Metode Equity Metode Cost


Metode Equity vs Metode Cost
Item Metode cost Metode Equity

Menerima Income Tak dijurnal Investment In Stock


Statement Investee Income from -PT

Menerima Divident Cash Cash


dari Investee Divident Revenue Investment In St

Account Investment Account Investment


belum dipengaruhi oleh telah dipengaruhi oleh
bagian laba dan bagian laba dan divident
dividend dari investee dari investee
Metode Equity Metode cost

Tak perlu jurnal


Perubahan metode
Cost to Equity

Metode yang baru seolah-olah digunakan sejak awal

Rekening Investment In AFSS dan Retained Earning harus


disesuaikan sehingga kedua account tersebut bersaldo
seperti metode equity diterapkan sejak tgl pembelian
Bagaimana mencatat perubahan metode ?

Metode Cost Metode Equity

Menunjukkan Cost

Investment In AFSS
xxxx
1. Investment didebit bagian laba/
dikredit bagian kerugian investee
Dari tanggal 2. Investment dikredit dividend yang
beli s.d. saat diterima dari investee
perubahan 3. Account lawannya Retained Earning
Contoh

PT. E (investee)
% Harga
Tahun Dividen
Ownership beli dibayar Laba
2000 10 % $ 50,000 $ 100,000 $ 200,000

2001 5% $ 30,000 $ 120,000 $ 300,000

2002 15 % $ 117,000 $ 180,000 $ 300,000


Tahun 2000
PT. E (investee)
% Harga
Tahun Dividen
Ownership beli dibayar Laba
2000 10 % $ 50,000 $ 100,000 $ 200,000

Metode Cost No Entry

Investment In AFSS
Investment In AFFS $50,000 $50,000
Cash $50,000

Cash $10,000 Divident Revenue


Divident Revenue $10,000 $10,000
Tahun 2001
PT. E (investee)
% Harga
Tahun Dividen
Ownership beli dibayar Laba
2001 5% $ 30,000 $ 120,000 $ 400,000

Total 15 % Metode Cost No Entry

Investment In AFSS
$50,000
Investment In AFFS $30,000 $30,000
Cash $30,000
Divident Revenue
Cash $18,000
Divident Revenue $18,000 $18,000
Investment In AFSS
2000 Beli $50,000 $10,000
2000 Laba $20,000 $18,000
2000 Divident $30,000
2001 Beli $45,000
2001 Laba
2001 Divident
Bag. Laba PT. E
$20,000 $20,000
$45,000 $45,000 Investment In AFSS

Retained Earning $50,000


$20,000 $30,000
$45,000 Divident Revenue
$10,000
$10,000
$18,000
2000 2001 $18,000

Investment In AFFS $50,000 $30,000 Retained Earning


Cash $50,000 $30,000 $10,000
Cash $10,000 $18,000 $18,000
Divident Revenue $10,000 $18,000
Investment In AFSS
$50,000 $10,000
$20,000 $18,000
$30,000
$45,000

Bag. Laba PT. E


$20,000 $20,000
$45,000 $45,000 Investment In AFSS

Retained Earning $50,000


$20,000 $30,000
$45,000 Divident Revenue
$10,000
$10,000
$18,000
Metode Equity Metode Cost $18,000

Investment In AFSS $117,000 $80,000 Retained Earning

Retained Earning $65,000 $28,000 $10,000


$18,000
Perubahan metode

Metode yang baru seolah-olah digunakan sejak awal

Rekening Investment In AFSS dan Retained Earning harus


disesuaiakan sehingga kedua account tersebut bersaldo
seperti metode equity diterapkan sejak tahun 2000

Account Debit Kredit


Investment in AFSS 37,000
Retained earning 37,000
Chapter 14

The
The End
End