INVESTMENT IN STOCK

Untuk apa, jika kita punya uang banyak/berlebih ? Investasi Disimpan di Bank Beli securitas : saham atau obligasi Untuk apa, jika kita punya uang banyak/berlebih ? 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 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 $1 $45,000 Kas bertambah $ 45,000 Investasi bertambah $ 45,000 Saham beredar + $ 4,000 Kas berkurang $ 45,000 Agio Saham + $ 41,000

Tanggal Account Debit Kredit April 1 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 $1 $45,000 Kas bertambah $ 45,000 Saham yang beredar bertambah $ 4,000 Agio Saham bertambah $ 41,000 Tanggal Account Debit Kredit April 1 Kas $ 45,000 Common Stock $ 4,000 Premium on Common Stock $ 41,000

DILIHAT DARI TUJUAN INVESTASI: JENIS SURAT BERHARGA Trading Securities Availlable For Sale Securities Held to Maturity Securities Surat Berharga yang diperdagangkan Surat Berharga yang tersedia untuk dijual Surat Berharga yang dimiliki sampai jatuh 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

Marketable Securities Saham Temporary Investment Long-term Investment Trading Securities & Available For Sale Available For Sale Securities Significant Influence < 20% ≥ 20% Marketable Securities COST METHOD EQUITY METHOD Investment In Stock

Temporary Investment Saat Pembelian Saat menerima Dividend Marketable Securities xxxx Cash xxxx Saat menerima Dividend Cash/Assets xxxx Dividend Revenue xxxx Saat Penjualan kembali Cash xxx Marketable Securities xxx Gain on Sales on M/S xxx Or Cash xxx Loss on sales of M/S xxx Harga Perolehan Harga Jual > Nilai buku Harga Jual < Nilai buku

Saat Penerimaan Dividend COST METHOD Saat Pembelian Investment in Stock xxxx Cash xxxx Saat Penerimaan Dividend Cash/Property Dividend Cash/Assets xx Dividend Revenue xx - Stock Dividend No Entry Harga Perolehan Saat Penjualan kembali Cash xxx Investment In Stock xxx Gain on Sales on M/S xxx Or Cash xxx Loss on sales of M/S xxx Harga Jual > Nilai buku Harga Jual < Nilai buku

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 Saat Investee Mengumumkan Net Income Investment in Stock xxx Cash xxx Saat Investee Mengumumkan Net Income Investment in stock xxx Income from-PT xxx Saat menerima dividend Cash/Property Dividend Cash/Assets xxx Investment In Stock xxx Stock Div Tidak Dijurnal Harga Perolehan % Kepemilikan X Net Income

IKHTISAR PENCATATAN INVESTASI DLM SAHAM Transaksi Trading Metode cost Metode Equity Marketable Securities Cash Memperoleh/ Membeli Saham Investment In Stock Cash Investment In Stock Cash Investee Mengumumkan Laba/Rugi Tak dijurnal Investment In Stock Income from -PT No Entry Cash Divident Revenue Menerima Cash Devidend Cash Dividend Revenue Cash Investment In St Menerima Stock Deviden No Entry No Entry No Entry

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 (31-12-02) MV (31-12-03) 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 (31-12-02) MV (31-12-03) 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 (31-12-02) MV (31-12-03) 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 (31-12-02) MV (31-12-03) 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 Menerima Income Statement Investee Tak dijurnal Investment In Stock Income from -PT Menerima Divident dari Investee Cash Divident Revenue Cash Investment In St Account Investment belum dipengaruhi oleh bagian laba dan dividend dari investee Account Investment telah dipengaruhi oleh bagian laba dan divident 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

Dari tanggal beli s.d. saat perubahan 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 beli s.d. saat perubahan 2. Investment dikredit dividend yang diterima dari investee 3. Account lawannya “Retained Earning”

Contoh Tahun % Ownership Harga beli PT. E (investee) Laba 2000 10 % Dividen 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 Tahun % Ownership Harga beli PT. E (investee) Laba 2000 Dividen dibayar Laba 2000 10 % $ 50,000 $ 100,000 $ 200,000 No Entry Metode Cost 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 Tahun % Ownership Harga beli PT. E (investee) Laba 2001 5 % Dividen dibayar Laba 2001 5 % $ 30,000 $ 120,000 $ 400,000 No Entry Total 15 % Metode Cost Investment In AFSS $50,000 Investment In AFFS $30,000 $30,000 Cash $30,000 Divident Revenue Cash $18,000 $18,000 Divident Revenue $18,000

2000 2001 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 $50,000 Retained Earning $30,000 $20,000 $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 $18,000 Cash $10,000 $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 $50,000 Retained Earning $30,000 $20,000 $45,000 Divident Revenue $10,000 $10,000 $18,000 $18,000 Metode Equity Metode Cost Investment In AFSS $117,000 $80,000 Retained Earning $10,000 Retained Earning $65,000 $28,000 $18,000

Perubahan metode Account Debit Kredit 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 End