Date Desc Debit Credit

10-Jan Debt investment $ 179,200

broker fee $ 800
Cash $ 180,000
(Frozen CO 90.000 lembar)

18-Feb Debt investment $ 750,000

broker fee $ 800
Cash $ 750,800
(Fine Co 24% saham)

4-Apr cash $ 15,947

Debt investment $ 11,947
gain on sale investment $ 4,000
(Frozen Co 6.000 lembar)

20-May Debt investment $ 90,000

broker fee $ 5,250
Cash $ 95,250
(Fine Co 15.000 lembar)

12-Jun Debt investment $ 300,000

broker fee $ 5,000
Cash $ 305,000
(forest Co 100.000 lembar)

1-Jul Debt investment $ 60,000

cash $ 60,000
(Friend Co 5000 lembar)

19-Oct cash $ 81,000

broker fee $ 500
Debt investment $ 67,500
gain on sale investment $ 14,000
(Fine Co 13.500 lembar)

5-nov Debt investment $ 600,000

broker fee $ 60,000
cash $ 660,000
(Felize Co 120.000 lembar)

31-Dec jurnal pembagian dividend :

cash $ 1,200,000
dividend revenue $ 1,200,000
(Forest Co Non- Trading)
cash $ 250
dividend revenue $ 250
(Friend Co Trading)

cash $ 240,000
dividend revenue $ 240,000
(Felize Co)

jurnal penyesuaian :
Trading Equity carrying value fair value
Frozen Co $ 467,253 $ 276,000
Friend Co $ 60,000 $ 75,000
Total portfolio $ 527,253 $ 351,000
previous fair value
adj balance :
fair value adj

maka jurnalnya :
unrealized holding galin(loss) - income $ 176,253
fair value adjustment $ 176,253

Non-Trading Equity carrying value fair value

Forest Co $ 300,000 $ 500,000
Total portfolio $ 300,000 $ 500,000
previous fair value
adj balance :
fair value adj

maka jurnalnya :
fair value adjustment $ 200,000
unrealized holding gain (loss) - equity $ 200,000
 750000 =125*5*x
750000 =625*x
1200 =x jumlah lembar saham

harga per lembar 1.99

=>15.000 x 6
=>15.000 x 0,35

=>5.000 x 120% x 10

=>13.500 x 6

(ambil dari tanggal 18 Feb)

=>120.000 x 5
=>120.000 x 0,5
=>0,05 x 5000

=>2 x 120.000

unrealized gain(loss) lembar

$ (191,253) 184,000
$ 15,000 5,000
$ (176,253) $ 189,000
0

$ (176,253)

unrealized gain(loss) lembar

$ 200,000 100,000
$ 200,000 $ 100,000
0

$ 200,000
date desc debit credit
21-Jan Debt investment $ 133,000 $ 0.887
broker fee $ 2,000
cash $ 135,000
(PT Ariel 150.000 lembar)

1-Feb Debt investment $ 240,000

cash $ 240,000
(PT Belle 50.000 lembar)

8-Mar Debt investment $ 45,000

cash $ 45,000
(PT Ariel 7500 lembar)

6-May Debt investment $ 120,000

broker fee $ 12,000
cash $ 132,000
(PT Cinderella)

14-Jun Debt investment $ 28,000

broker fee $ 2,000
cash $ 30,000
(PT Cinderella 3750 lembar)

1-ags cash $ 1,875

interest revenue $ 1,875
(penerimaan bunga dari PT Belle)

20-Sep cash $ 22,000

broker fee $ 2,000
Debt investment $ 3,901
Gain on sale debt inv $ 20,099
(PT Ariel 4.400 lembar)

30-Oct cash $ 100,000

broker fee $ 2,000
loss on sale investment $ 18,000
Debt investment $ 120,000
(PT Belle 20.000)

31-Dec jurnal pembagian dividend :

cash $ 291,200
dividend revenue $ 291,200
(PT Ariel 145.600 lembar)
cash $ 7,833
dividend revenue $ 7,833
(PT Cinderella 3916,67 lembar)

jurnal penyesuaian :
Trading Equity carrying value fair value unrealized gain
PT Belle $ 120,000 $ 150,000 $ 30,000
Total portfolio $ 120,000 $ 150,000 $ 30,000

maka jurnalnya :
fair value adjustment $ 30,000
unrealized holding gain (loss) - income $ 30,000

Non-Trading Equity carrying value fair value unrealized gain

PT Ariel $ 174,099 $ 765,500 $ 591,401
Total portfolio $ 174,099 $ 765,500 $ 591,401
previous fair value 0
adj balance :
fair value adj $ 591,401

maka jurnalnya :
fair value adjustment $ 591,401
unrealized holding gain (loss) - income $ 591,401
harga per lembar

120000 120*6*x
120000 $ 720 *x
166.67 x
x adalah jumlah lembar saham

4tahun =8 kali
5% =0,625%

145600
 3916.67

lembar
30,000
$ 30,000

lembar
153,100
$ 153,100