Modul Asistensi Akuntansi Keuangan II Asst.

Cintia & Silfina

JAWABAN SOAL YG DIKERJAKAN CHAPTER 17

SOAL 1 (Equity Method)

01/01/2022 Jurnal Pembelian Saham

Dr. Equity investment $ 600,000
Cr. Cash $ 600,000
($ 12 x 50.000 lbr)

31/12/2022 Jurnal Pencatatan Net $ 1,337,500

Income
Dr. Equity investment
Cr. Revenue from $1,337,500
investment
($ 5,350,000 x25%)
Jurnal Penerimaan Dividen $ 162,500
Dr. Cash
Cr. Equity $ 162,500
Investment
($ 650,000 x 25%)
31/12/2023 Jurnal Pencatatan Net $ 875,000
Income
Dr. Equity investment
Cr. Revenue from $ 875,000
investment
($ 3,500,000 x 25%)
Jurnal Penerimaan Dividen $ 75,000
Dr. Cash
Cr. Equity $ 75,000
Investment
($ 300,000 x 25%)
14/07/2023 Dr. Cash $ 180,000*
Dr. Loss on sale $   60,000***
Cr. Equity investment $ 240,000**
* ($ 9 x 20.000 lbr)
** ($ 12 x 20.000 lbr)
*** ($ 240,000 – $ 180,000)