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Chapter 12. Investasi

This journal documents investments in debt instruments, equity investments, and share investments over 2017-2020. Key events include: 1) Initial investments in debt instruments of $50,000 in 2017 and bonds payable of $142,100 in 2020. 2) Gains on sale of debt investments of $3,500 in 2018 and gains on sale of equity investments of $2,780 in 2020. 3) Dividend and interest revenue over the periods from the investments. 4) Adjustments to the investments using different accounting methods - cost, equity - and their impact on the financial statements.

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34 views7 pages

Chapter 12. Investasi

This journal documents investments in debt instruments, equity investments, and share investments over 2017-2020. Key events include: 1) Initial investments in debt instruments of $50,000 in 2017 and bonds payable of $142,100 in 2020. 2) Gains on sale of debt investments of $3,500 in 2018 and gains on sale of equity investments of $2,780 in 2020. 3) Dividend and interest revenue over the periods from the investments. 4) Adjustments to the investments using different accounting methods - cost, equity - and their impact on the financial statements.

Uploaded by

Jane
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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JOURNAL

Date Description Ref Debit


2017
Jan 1 Debt Investments 50,000
Cash

Dec 31 Interest Receivable 4,000


Interest Revenue

31 Interest Revenue 4,000


Income Summary

2018
Jan 1 Cash 4,000
Interest Receivable

1 Cash 33,500
Debt Investment
Gain on Sale of Debt Investment

Dec 31 Interest Receivable 1,600


Interest Revenue

31 Interest Revenue 1,600


Gain on Sale of Debt Investment 3,500
Income Summary

Floyd

Beli Obligasi

Debt Investment

Chapter 12
Credit

50,000

50 x $1.000 x 8%
4,000

4,000

4,000

30,000 30 x $1.000
3,500

20 x $1.000 x 8%
1,600

5,100

Petal

Terbitkan Obligasi

Bonds Payable

Chapter 10
JOURNAL (COST METHOD)
Date Description Ref Debit
2020
Jan 1 Share Investments 142,100
Cash

July 1 Cash 7,000


Dividend Revenue

Dec 1 Cash 31,200


Share Investments
Gain on Sale of Equity Investment

31 Cash 5,800
Dividend Revenue

31 Dividend Revenue 12,800


Gain on Sale of Equity Investment 2,780
Income Summary
Credit

142,100

7,000 2.500 x $2,80

28,420 500/2.500 x 142.100 atau 142.100/2.500 x 500


2,780

5,800 2.000 x $2,90

15,580
JOURNAL (EQUITY METHOD)
Date Description Ref Debit
2017
Jan 1 Share Investments 81,000
Cash

June 15 Cash 9,000


Share Investment

Dec 31 Share Investment 24,000


Revenue from Share Investement

31 Revenue from Share Investement 24,000


Income Summary
Credit

81,000 30.000 x 30% x $9

$30.000 x 30% Equity Nowak:


9,000
Cash Dividend 30,000
80.000 x 30% Cash
24,000
Retained Earnings 30,000
Cash Dividend
24,000
Income Summary 80,000
Retained Earnings
30,000

30,000

80,000

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