DIANDRA MURTI LIZA AULIA

2022210006
AK-AKT22A
TUGAS P-14

NO. 1
DONNY COMPANNY
Share Investment 94,500
25-Apr
Cash 94,500

Cash (15.500-500) 15,000

Share Investment 13,500
31-Oct
Gain on sale of share invest 1,500
(94.500 x 600/4.200 = 13.500)

NO. 2
KINGMAN CORPORATIONS
Shares Invesment 360,000
1-Jan
Cash 360,000
Shares Invesment (98.000 x 30%) 29,400
31-Dec
Revenue from share invest 29,400
Cash (40.000 x 30%) 12,000
31-Dec
Share Investment 12,000

NO. 3
STEIN COMPANY
Shares Investment 7,350
1-Jan Cash 7,350
(ordinary shares 7.000 + brokerage 350)
Cash (600 x 0.60) 360
1-Jun Deviden Revenue 360
(for record deviden)
Cash (3.600 x 200) 3,400
Loss on sale of share 275
15-Sep
Shares Investment 3,675
(300 x (7.350/600))

NO. 4
 NOTT COMPANY
Pendapatan tahun 2014 250000 x 40% = 100.000

Ordinary shares 300,000

Less : Devidend -40,000
Add share investment 100,000
Investment Ending 360,000

NO. 5
Darin Corporation
a) Non trading securities, 31 des 2011
Investment Cost Fair Value Unreallized Gain (loss)
Tenner 84,000 76,000 -8,000
Lester 75,000 81,000 6,000
159,000 157,000 -2,000

b)
31-Dec Unrealized gain or loss-equity 2,000
2011 Fair value adj-non trading 2,000