Short-term Investment - SAP 10

· Metode penilaian investasi sementara berdasarkan Harga Pasar (Market)

· Pelaporan nilai investasi sementara

PENILAIAN SHORT-TERM INVESTMENT

Dilakukan di akhir periode -> adjustment journal

Cost Method
Penilaian berdasarkan harga perolehan (at cost)
No Adjustment journal entry

Market Method
Penilaian berdasarkan harga pasar (market value)
Cost Market = Adjustment Journal
Perbedaan nilai antara cost dan market -> dicatat dalam Unrealized gain (loss)
karena belum realisasi (dijual) hanya perkiraan di akhir periode

Market < Cost = Unrealized Loss Market > Cost = Unrealized

PT A membeli 1.000 lembar saham PT B dengan total harga Rp
PT A membeli 1.000 lemba
5.000.000 sudah termasuk biaya komisi sebesar Rp 1.000/lembar.
sudah termasuk biaya kom
Pada tanggal 31 Desember saham PT B tersebut memiliki nilai pasar
Desember saham PT B ter
sebesar Rp 3.500/lembar.

Saham PT B Saham PT B
total cost Rp5,000,000 total cost
shares 1000 shares
at cost Rp5,000 at cost
market Rp3,500 - market
selisih Rp1,500 selisih

Jurnal: Jurnal:
Unrealized Loss on Trading Investments (PT B stock) Rp1,500,000 Valuation Allowance for Tra
Valuation Allowance for Trading Investments (PT B stock) Rp1,500,000

COMWIL (Cost of Market Whichever is Lower) Method

Penilaian berdasarkan nilai terendah antara cost atau market value
Market < Cost = Adjustment Journal
Market > Cost = No Adjustment Journal
Perbedaan nilai antara cost dan market -> dicatat dalam allowance

Stock Shares Cost Total Cost Market Total Market

PT B 100 Rp5,500 Rp550,000 Rp5,500 Rp550,000 No Adj.

PT C 500 Rp8,000 Rp4,000,000 Rp6,000 Rp3,000,000 Adj.
PT D 200 Rp4,500 Rp900,000 Rp5,000 Rp1,000,000 No Adj.
PT E 600 Rp9,000 Rp5,400,000 Rp7,000 Rp4,200,000 Adj.

Individual Agregat
Jurnal: Jurnal:
Recognize decline in value of Investment on Stock PT Rp1,000,000 Recognize decline in value
Allowance for decline in value of Investment on Stock PT C Rp1,000,000

Recognize decline in value of Investment on Stock PT Rp1,200,000

Allowance for decline in value of Investment on Stock PT E Rp1,200,000

PELAPORAN SHORT-TERM INVESTMENT

3 Kelompok Short-term Investment:

(dalam akuntansi tujuan sti ini harus jelas)

Trading Securities
Investasi dengan tujuan memperoleh profit (jual-beli)
Trading securities bagian current asset
Disajikan di Statement of Financial Position (secara agregat)
Dinilai at market value -> perlu adjustment journal
Penyajian adjustment:
1. Valuation Allowance -> mengikuti akun trading securities
SFP (Db) akan menambah
(Cr) akan mengurangi

2. Unrealized gain (loss) -> dicatat di Income Statement bagian other income and expense
Income Statement diclose tiap akhir tahun
Available for Sale
Investasi yang tujuan jangka dekatnya bukan untuk dijual
Available for Sale bagian bisa current asset atau non-current asset
Disajikan di Statement of Financial Position (secara agregat)
Dinilai at market value -> perlu adjustment journal
Penyajian adjustment:
1. Valuation Allowance -> mengikuti akun Afs securities
SFP (Db) akan menambah
(Cr) akan mengurangi

2. Unrealized gain (loss) -> dicatat di SFP bagian Stockholders Equity

SFP atau di bagian Accumulated other comprehensive income

Held to Maturity
Investasi berbentuk obligasi yang dikeep hingga jatuh tempo
Dinilai at amortized cost
-TERM INVESTMENT
SELALU DIINGAT
Cost = Harga Beli
Market/Fair Value = Harga pasar
Nominal = harga yang diakui perusahaan penerbit

Market > Cost = Unrealized Gain

PT A membeli 1.000 lembar saham PT B dengan total harga Rp 5.000.000

sudah termasuk biaya komisi sebesar Rp 1.000/lembar. Pada tanggal 31
Desember saham PT B tersebut memiliki nilai pasar sebesar Rp 7.000/lembar.

Saham PT B
Rp5,000,000
1000
Rp5,000
Rp7,000 -
Rp2,000

Valuation Allowance for Trading Investments (PT B stock) Rp2,000,000

Unrealized Gain on Trading Investments (PT B stock) Rp2,000,000
 Recognize decline in value of Investment on Stock Rp2,200,000
Allowance for decline in value of Investment on Stock Rp2,200,000

T-TERM INVESTMENT
SOAL 4
PT Bendera memiliki kebijakan dalam manajemen surat-surat berharganya sepanjang tahun 2003 sebagai berikut:
1-Mar Membeli 100 lembar saham PT Prim dengan harga Rp 10.000,00 per lembar. Selain itu, perusahaan masih harus membayar kom
1-Jun Membeli 20 lembar obligasi PT Kali dengan harga Rp 500.000,00 per lembar. Harga ini belum termasuk bunga berjalan dan komis
dibayar setiap tanggal 1 April dan 1 Oktober. Nilai nominal obligasi adalah Rp 400.000,00 per lembar.
1-Sep Menjual 40 lembar saham PT Prim dan memperoleh keuntungan penjualan sebesar Rp 80.000,00.
1-Nov Menjual 15 lembar obligasi PT Kali dengan total nilai Rp 7.200.000,00 sudah termasuk kompensasi bunga berjalan. Perusahaan m

Diminta:
a. Catatlah transaksi-transaksi di atas ke dalam Jurnal Umum. (12%)
b. Tentukan nilai Marketable Securities yang dimiliki PT Bendera per 31 Desember 2003, apabila pencatatan surat berharga dilakukan sec
COMWILL (Cost or Market Whicever is Lower) dan MARKET dengan keterangan nilai pasar sebagai berikut: (8%)
Saham PT Prim @ Rp 92.000,00
Obligasi PT Kali @ Rp 450.000,00

Date Description Ref Debit Credit

Investments - PT. Prim Stock Rp 1,100,000
1 Maret
Cash Rp 1,100,000
Investments - PT. Kali Bonds Rp 11,000,000
1 Juni Interest Receivable Rp 160,000
Cash Rp 11,160,000
1 Cash Rp 520,000
Septembe Gain on Sales Rp 80,000
r Investments - PT. Prim Stock Rp 440,000
Tahun
2003 Cash Rp 480,000
1 Oktober Interest Receivable Rp 160,000
Interest Income Rp 320,000
Cash Rp 6,480,000
1 Loss on Sales Rp 1,830,000
November Investments - PT. Kali Bonds Rp 8,250,000
Interest Income Rp 60,000
31 Interest Receivable Rp 59,333
Desember Interest Income Rp 59,333
Jumlah Rp 21,629,333 Rp 21,629,333

Type of Investments Total Units Cost Total Cost Market Total Market
Investments - PT.
Prim Stock 60 Rp 11,000 Rp 660,000 Rp 92,000 Rp 5,520,000
Investments - PT.
Kali Bonds 5 Rp 550,000 Rp 2,750,000 Rp 450,000 Rp 2,250,000
Jumlah Rp 3,410,000 Rp 7,770,000
 Method of Valuing Description Debit Credit
Recognized decline in value of investment on bonds of PT.
COMWILL Method Kali Rp 500,000
(Individual) Allowance for decline in value of investment on
bonds of PT. Kali Rp 500,000
Jumlah Rp 500,000 Rp 500,000
Trading
Method of Valuing Description Debit Credit
Valuation Allowance for Trading Investments on Stock of PT
Prim Rp 4,860,000
Unrealized Gain on Trading Investment on Stock
MARKET Method of PT Prim Rp 4,860,000
(Individual)
Unrealized Loss on Trading Investment on Bonds of PT Kali
Rp 500,000
Valuation Allowance for Trading Investments on
Bonds of PT Kali Rp 500,000
Jumlah Rp 5,360,000 Rp 5,360,000

Method of Valuing Description Debit Credit

Valuation Allowance for Trading Investments

MARKET Method Rp 4,360,000
(Aggregate)
Unrealized Gain on Trading Investments
Rp 4,360,000
Jumlah Rp 4,360,000 Rp 4,360,000

FINANCIAL POSITION
(MARKET METHOD - INDIVIDUAL)
Current Assets

Investment - PT Prim Stock (at cost) Rp 660,000

Valuation Allowance for Trading Investments on Stock of PT Prim Rp 4,860,000
Investment - PT Kali Bonds (at cost) Rp 2,750,000
Valuation Allowance for Trading Investments on Bonds of PT Kali -Rp 500,000
sahaan masih harus membayar komisi pembelian 10% dari nilai transaksi.
termasuk bunga berjalan dan komisi pembelian 10% dari nilai transaksi. Tingkat bunga obligasi 12% per tahun
lembar.

nsasi bunga berjalan. Perusahaan masih harus membayar komisi penjualan 10% dari nilai transaksi.

catatan surat berharga dilakukan secara individual dan penilaian surat-surat berharga dilakukan menurut Metode
kut: (8%)

Cost per Unit

(100*10000)+10%*(100*10000) Rp 11,000

Rp 550,000
20*400000*12%*60/360

1100000/100*40

20*400000*12%*60/360
20*400000*12%*120/360

11000000/20*15
15*400000*12%*30/360

5*400000*12%*89/360

M>C

M<C

M>C
AFS
Method of Valuing Description

Valuation Allowance for AFS Investments on Stock of PT Prim

Unrealized Gain on AFS Investment on Stock of

PT Prim
MARKET Method (Individual)
Unrealized Loss on AFS Investment on Bonds of PT Kali

Valuation Allowance for AFS Investments on

Bonds of PT Kali
Jumlah

Method of Valuing Description

Valuation Allowance for AFS Investments

MARKET Method (Aggregate)
Unrealized Gain on AFS Investments

Jumlah

FINANCIAL POSITION
(COMWILL METHOD - INDIVIDUAL)
Current Assets

Investments - PT. Kali Bonds Rp 2,750,000

Allowance for decline in value of investment on bonds of PT. Ka-Rp 500,000
 Debit Credit

Rp 4,860,000

Rp 4,860,000

Rp 500,000

Rp 500,000
Rp 5,360,000 Rp 5,360,000

Debit Credit

Rp 4,360,000

Rp 4,360,000
Rp 4,360,000 Rp 4,360,000