NAMA : DESI ANGELIKA

STUDENT ID : 008202205007
SUBJECT : ADVANCE ACCOUNTING
WEEK 2
LATIHAN ADVANCE ACCOUNTING #1

1 Maret 2023 PT Rajawali membeli saham PT Maju Jaya di bursa saham sebanyak 5 juta lembar saham, no
31 Desember 2023, di laporan tahunan, PT Maju Jaya memperoleh net income sebesar Rp 4 milyar
5 Mei 2024 PT Maju Jaya membayar deviden tunai senilai Rp 2 milyar
6 Juni 2024 PT Rajawali kembali membeli lagi saham PT Maju Jaya di bursa saham sebanyak 6 juta lemba
31 Desember 2024, ada informasi, PT Maju Jaya memperoleh net income Rp 5 milyar.
10 April 2025 Membayar dividen tunai sebesar Rp 4 milyar
PERTANYAAN
Buatlah jurnal untuk masing-masing tanggal transaksi

ANSWER
Journalizing (PT Rajawali)
Date Account & Description
1-Mar-23 Investment in PT Maju Jaya
Cash
(Buy 5 milion of shares)
31-Dec-23 Investment in PT Maju Jaya
Income in PT Maju Jaya
(Income in PT Maju Jaya)
5-May-24 Cash
Dividend income
(Received cash dividend from PT Maju Jaya)
6-Jun-24 Investment in PT Maju Jaya
Cash
(Buy 6 milion of shares)
31-Dec-24 Investment in PT Maju Jaya
Income in PT Maju Jaya
(Income in PT Maju Jaya)
TOTAL

Adjusting for May 5, 2024 (Dividend to investment)

At the end of year 2024, we need to adjust the dividend income to Investment in PT Maju Jaya first
Date Account & Description
31-Dec-24 Dividend income
Investment in PT Maju Jaya
(To reduce the amount of Investment and dividend)
Journal 2025, received dividend when ownership change to 36%
Date Account & Description
10-Apr-25 Cash
Investment in PT Maju Jaya
(Received cash dividend from PT Maju Jaya)
ak 5 juta lembar saham, nominal Rp 1.000 per lembar saham, seharga Rp 6,5 milyar. Pembelian itu setara dengan 16% kepemili
ebesar Rp 4 milyar

ham sebanyak 6 juta lembar senilai Rp 7,2 milyar. Pembelian ini setara dengan 20% kepemilikan PT Rajawali di PT Maju Jaya

Dr Cr
Rp6,500,000,000
Rp6,500,000,000

Rp640,000,000
Rp640,000,000

Rp320,000,000
Rp320,000,000

Rp7,200,000,000
Rp7,200,000,000

Rp1,800,000,000
Rp1,800,000,000

Rp16,460,000,000 Rp16,460,000,000

PT Maju Jaya first

Dr Cr
Rp320,000,000
Rp320,000,000
 Rp320,000,000 Rp320,000,000

Dr Cr
Rp1,440,000,000
Rp1,440,000,000

Rp1,440,000,000 Rp1,440,000,000
u setara dengan 16% kepemilikan PT Rajawali di PT Maju Jaya.

T Rajawali di PT Maju Jaya