PT ADES

1/1/2014 Pembelian
investment in PT BAYU 800,000,000
Cash 800,000,000

12/31/2014 Laba dari PT BAYU

investment in PT BAYU 120,000,000
Income from PT BAYU 120,000,000

12/31/2014 Penerimaan dividen

Cash 96,000,000
investment in PT BAYU 96,000,000
 Investasi pada PT BAYU
beg Investment 800,000,000
Income from assosiate 120,000,000
Dividend 96,000,000
Ending Investment 824,000,000
Bagian I
1/10/2014 investment in PT Queen 501,000,000
Cash 501,000,000
*lembar saham PT Queen 200,000

3/20/2014 investment in PT Jack 30,500,000

Cash 30,500,000

4/1/2014 No entry

4/15/2014 Cash 40,000,000

Dividend Revenue 40,000,000

6/10/2014 investment in PT Joker 453,750,000

Cash 453,750,000
*lembar saham PT Joker 375,000
7/10/2014 Cash 320,000,000
investment in PT Queen 250,500,000
Gain on Sale of Equity Investment 69,500,000

8/10/2014 investment in PT As 20,250,000

Cash 20,250,000

12/31/2014 Securities Fair Value Adjustment - PT Queen 149,500,000

Unrealized Holding Gain or Loss 149,500,000
Unrealized Holding Gain or Loss 6,500,000
Securities Fair Value Adjustment - PT Jack 6,500,000
Securities Fair Value Adjustment - PT As 19,750,000
Unrealized Holding Gain or Loss 19,750,000

12/31/2014 investment in PT Joker 302,500,000

Revenue from Investment 302,500,000

Cash 27,500,000
investment in PT Joker 27,500,000

no entry
*Perhitungan unrealized gain (loss)
Equity Investment Cost Fair value
PT Queen 250,500,000 400,000,000
PT Jack 30,500,000 24,000,000
PT Joker not recognized because using equity method
PT As 20,250,000 40,000,000
Total

Bagian II

Investment Balance after adjustment

PT Queen 400,000,000
PT Jack 24,000,000
PT Joker 728,750,000
PT As 40,000,000
Total Investasi 1,192,750,000
 Unrealized gain (loss)
149,500,000
(6,500,000)
sing equity method
19,750,000
162,750,000
Bagian I
4/2/2014 Cash 419,000
investment in Cony Corp 360,000
Gain on Sale of Investment 59,000

5/4/2014 investment in Moon Corp 8,100

Cash 8,100

11/10/2014 Cash 110,000

investment in Cony Corp 110,000

No entry for share dividend

11/10/2014 no entry

11/13/2014 no entry
Memo: before after
Cony Corp's outstanding shares 100,000 200,000
Owned by Sally Corp 22,000 44,000

11/17/2014 Cash 5,000

Dividend Revenue 5,000

12/1/2014 Cash 25,000

Dividen Revenue 25,000

12/31/2014 investment in Cony Corp 55,000

Revenue from Investment 55,000

Persentase kepemilikan di Cony Corp 22%

Unrealized Holding Gain or Loss 15,000

Securities Fair Value Adjustment - Brown Corp 15,000

Securities Fair Value Adjustment - Moon Corp 5,000

Unrealized Holding Gain or Loss 5,000

Perhitungan: Investment Carrying Value Fair Value

Brown Corp 150,000 160,000
Moon Corp 7,500 12,500
Cony Corp *lebih dari 20% maka equity method
 Bagian II
Sally Corp.
Statement of Financial Position
31 Dec 2014

ASSET
Current Asset
Equity Investment
Equity Investment - Brown Corp 150,000
Securities Fair Value Adjustment - Brown Corp 10,000 160,000

Equity Investment - Moon corp 7,500

Securities Fair Value Adjustment - Moon Corp 5,000 12,500

Equity Investment - Cony Corp 737,000

Total Equity Investment 909,500

Unrealized Gain (Previous Adjustment FV Adjustment

10,000 25,000 (15,000)
5,000 - 5,000
quity method