Soal 2

Jawab :
a.
5 Feb Cash €8.000
Carey Ordinary Shares €8.000
30 Mar Hill Ordinary Shares €950
Cash €950
9 Sep Hill Ordinary Shares €2.000
Cash €2.000
b.
31 Des Unrealized gain or loss of ownership €1.100
Adjustment of fair value of securities €1.100
c.

Soal 3
Jawab :
A. Dengan asumsi bahwa 35.000 saham mewakili 15% saham di Lily
Corporation:
1. Investasi dalam saham Lily corp £270,000
Kas £270,000
2. Investasi dalam saham Lily corp £45,000
Pendapatan investasi Lily corp £45,000
(£300,000×15%)
3. Kas £15,000
Investasi dalam saham lily corp £15,000
(£100,000×15%)
B. Dengan asumsi bahwa 35.000 saham mewakili 25% saham di Lily
Corporation:
1. Investasi dalam saham Lily corp £270,000
Kas £270,000
2. Investasi dalam saham Lily corp £75,000
Pendapatan investasi Lily corp £75,000
(£300,000×25%)
3. Kas £25,000
Investasi dalam saham lily corp £25,000
(£100,000×25%)