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Notes Materi Investment

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0% found this document useful (0 votes)
30 views8 pages

Notes Materi Investment

Uploaded by

aliciakarleyin
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Debt Investment

Category Valuation
Held for Collection/Held to Maturity Amortized Cost
Trading Fair Value

Journal Entries:
Keterangan Held for Collection
Debt Investment
Jurnal Pembelian

Cash
Jurnal Penjualan Loss/Gain on Sale of Investment

Cash
Jurnal Penerimaan Interest

Interest Receivable
Jurnal Adjustment Interest

Jurnal Adjustment Fair Value


TIDAK DILAKUKAN PENYESUAIAN

Share investment
Category Valuation
Holdings less than 20%
Trading Fair Value
Non Trading Fair Value
Holdings between 20% and 50% Equity Method
Holdings more than 50% Consolidation

Journal Entries:
Keterangan Trading
Share Investment
Jurnal Pembelian

Cash
Loss/Gain on Sale of Investment

Jurnal Penjualan
Jurnal Penjualan

Jurnal Pengakuan/ Cash/Dividend Receivable


Penerimaan Dividend
Rugi
Unrealized Holding Gain or Loss - Income

Jurnal Adjustment Fair Value


Untung
Fair Value Adjustment

Jurnal Pengakuan Laba/Rugi TIDAK DILAKUKAN PENGAKUAN LABA/


Debt Investment
Valuation Unrealized Gains or Losses
Amortized Cost Not Recognized
Fair Value Unrealized Holding Gain or Loss - Income

Held for Collection Trading


Debt Investment xxx Debt Investment
Cash xxx
Cash xxx Cash
Loss/Gain on Sale of Investment xxx Loss/Gain on Sale of Investment
Debt Investment xxx
Cash xxx Cash
Interest Revenue/Interest Receivable xxx
Interest Receivable xxx Interest Receivable
Interest Revenue xxx
Rugi
Unrealized Holding Gain or Loss - Income

TIDAK DILAKUKAN PENYESUAIAN Untung


Fair Value Adjustment

Share investment
Valuation Unrealized Gains or Losses

Fair Value Unrealized Holding Gain or Loss - Income


Fair Value Unrealized Holding Gain or Loss - Equity
Equity Method Not Recognized
Consolidation Not Recognized

Trading Non Trading


Share Investment xxx Share Investment
Cash xxx
Cash xxx Rugi
Loss/Gain on Sale of Investment xxx Unrealized Holding Gain or Loss - Equity
Share Investment xxx
Untung
Share investment

Cash
Cash/Dividend Receivable xxx Cash/Dividend Receivable
Dividend Revenue xxx
Rugi Rugi
Unrealized Holding Gain or Loss - Income xxx Unrealized Holding Gain or Loss - Equity
Fair Value Adjustment xxx
Untung Untung
Fair Value Adjustment xxx Fair Value Adjustment
Unrealized Holding Gain or Loss - Income xxx

TIDAK DILAKUKAN PENGAKUAN LABA/RUGI TIDAK DILAKUKAN PENGAKUAN L


alized Gains or Losses
Not Recognized
olding Gain or Loss - Income

Trading
estment xxx
Cash xxx
xxx
n on Sale of Investment xxx
Debt Investment xxx
xxx
Interest Revenue/Interest Receivable xxx
Receivable xxx
Interest Revenue xxx

ed Holding Gain or Loss - Income xxx


Fair Value Adjustment xxx

e Adjustment xxx
Unrealized Holding Gain or Loss - Income xxx

alized Gains or Losses

olding Gain or Loss - Income


Holding Gain or Loss - Equity
Not Recognized
Not Recognized

Non Trading Equity


estment xxx Share Investment xxx
Cash xxx Cash
Cash xxx
ed Holding Gain or Loss - Equity xxx Loss/Gain on Sale of Investment xxx
Share investment xxx Share investment

estment xxx
Unrealized Holding Gain or Loss - Equity xxx
xxx
Share investment xxx
idend Receivable xxx Cash/Dividend Receivable xxx
Dividend Revenue xxx Share investment

ed Holding Gain or Loss - Equity xxx


Fair Value Adjustment xxx
TIDAK DILAKUKAN PENYESUAIAN

e Adjustment xxx
Unrealized Holding Gain or Loss - Equity xxx
Rugi
Loss from Share Investment xxx
Share investment
TIDAK DILAKUKAN PENGAKUAN LABA/RUGI
Untung
Share investment xxx
Revenue from Share Investment
xxx

xxx
xxx
xxx

YESUAIAN

xxx

xxx

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