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Ch.

2 Stock Investment - Investor

Cost method (<20%) Equity method (20%-50%)


Mencatat investasi Investment in S Investment in S
Cash Cash
Mencatat dividen Cash Cash
Dividen income Investment in S
Mencatat income No entry Investment in S
Income from S

Important terminology : Parent Company, Subsidiary Company, Net Assets, Book


Value, Fair Value, Cost, Identifiable, Net Asset, Goodwill

revaluations and its impact to amortization

NA = asset liability aset liability


normal 5 = 11 - 6 5 = 11 - 6
undervalue 7 = 13 - 6 NA naik 2 = 11 - 9 NA turun
overvalue 4 = 10 - 6 NA turun 8 = 11 - 3 NA naik

Amortisasi/depresiasi ASSET ( liat gambar diatas)


BV < FV undervalue, NA ditingkatkan ,BV 5000 FV 8000 sudah depresiasi 500,
yang benar 800 maka beban depre bertambah 300 yang mengakibatkan income turun
BV > FV overvalue, NA diturunkan, BV 5000 FV 2000 kita sudah depresiasi 500
padahal yang benar 200, beban depre dikurangi 300, yang mengakibatkan income
naik
MAPPING: Changing in INVESTMENT in S Account

Investment in Sloan 5,000,000


Book value of the interest acquired (30%) (3,600,000)
Excess Cost over Book Value 1,400,000
Identifiable net asset (1,200,000)
Remainder assigned to Goodwill 200,000
Skedul amortisasi

NA amortisasi keterangan
Inventory Under value 1000 300 (300) dijual
Other CA Over value (200) (60) 60 Di jual
Equipment Under value 3000 X 30% 900 (45) 20 tahun
Note payable Over value 200 60 (12) 5 tahun
INA 1200
Asumsi bab 2, Parent memiliki kepemilikan 20-50 persen, equity method akan tetapi tidak
konsolidasi Bab 2 berfokus mencari nilai income from S dan nilai investment in S diakhir
periode, Bisa menggunakan 3 cara

Accounting for Excess of FV and BV


July 1, Sloan Co reported its Dividend $1,000,000 and Net Income $3,000,000

Excess of FV and BV (Exhibit 2-1) will be amortized

Inventories Sold in the current year 100%


Other Current Asset-disposed in the current year 100%
Equipment-depreciated over 20 years 5%
Note payable-due in 5 years 20%
Accounting procedures - Payne Co (parent) Under EQUITY method
July 1
Cash 300
Investment in Sloan 300
(Entry for dividends from Sloan 30%x$1,000,000)
December 31
Investment in Sloan 900
Income from Sloan 900
(Entry for Income from Sloan 30%x3,000,000)
Accounting procedures - Payne Co (parent) Under EQUITY method
Income from Sloan 300 -
Investment in Sloan - 300 (To eliminate inventory, undervalued , sold out)
Investment in Sloan 60 -
Income from Sloan - 60 (Amortization for other CA , overvalued)
Income from Sloan 45 -
Investment in Sloan - 45 (Amortization for Equipment depre, undervalued))
Income from Sloan 12 -
Investment in Sloan - 12 (Amortized of N/P, overvalued)

Cara 1 akun T , investment in S awal 5.000 jangan lupa dimasukkan akun t


INVESTMENT IN S
INCOME FROM S 5000 300
300 900 900 300
45 60 60 45
12 12
603 5303
Cara 2 (table) disarankan menggunakan cara ini, tinggal mindah skedul amortisasi diatas

P(30%)
Net income 900
Amortisasi inventory (300)
Amortisasi other current asset 60
Amortisasi equipment (45)
Amortisasi note payable (12)
Income from S 603
Investment in S awal 5000
dividen (300)
Investment in S akhir 5303
Cara 3 (rumus)
IFS =% kepemilikan x (net income +/- amortisasi)
= 30 % x (3000 1000 + 200 150 40) = 603
= 900 300 + 60 45 - 12
Ending investment = Inv awal + IFS dividen
5000 + 603- 300 = 5303
P 2-5

Investment in Sloan 1,680,000

Book value of the interest acquired (30%) (1,170,000)

Excess Cost over Book Value 510,000

Identifiable net asset (210,000)

Remainder assigned to Goodwill 300,000

Skedul amortisasi

Schedule Under/over NA amortisasi keterangan

Inventory Under value 200 60 (60) dijual

Land Under value 800 240 - Tanah

building Under value 500 X 30% 150 (15) 10 tahun

Equipment Over value (700) (210) 30 7 tahun

Bond payable Under value (100) (30) 6 5 tahun

Net income 1200, dividen 600

P(30%)
Net income 360
Amortisasi inventory (60)
Amortisasi building (15)
Amortisasi equipment 30
Amortisasi bond payable 6
Income from S 321
Investment in S awal 1680
dividen (180)
Investment in S akhir 1821