INVESTMENT IN STOCK

Investasi

1. Disimpan di Bank 2. Beli securitas : saham atau obligasi

Untuk apa, jika kita punya uang banyak/berlebih ?

1. Untuk beli makanan dan pakaian 2. Untuk Piknik/Traktir temen

Konsumsi

Menurut pandangan Investor Penanaman Modal Pada saham dan obligasi disebut Investasi

PT B (Investee)

PT A (Investor)

PT B Saham

PT C (Investee) PT C Obligasi

Pada tanggal 1 April 2002 PT. ABC membeli 4.000 lembar saham PT A nominal $1/lb dengan harga $45,000 langsung dari PT. A PT A (Investee) PT. ABC (Investor)

PT A Saham $1

$45,000

Kas bertambah Saham beredar + Agio Saham +

$ 45,000 $ 4,000 $ 41,000

Investasi bertambah Kas berkurang

$ 45,000 $ 45,000

Pada tanggal 1 April 2002 PT. ABC membeli 4.000 lembar saham PT A nominal $1/lb dengan harga $45,000 langsung dari PT. A PT A Saham $1 Kas bertambah Saham yang beredar bertambah Agio Saham bertambah

$45,000

$ 45,000 $ 4,000 $ 41,000

Tangg Account al Kas April 1 Common Stock

Premium on Common Stock

Debit Kredit
$ 45,000 $ 4,000

$ 41,000

DILIHAT DARI TUJUAN INVESTASI: JENIS SURAT BERHARGA

Trading Securities Availlable For Sale Securities Held to Maturity Securities Surat Berharga yang dimiliki sampai jatuh tempo
Obligasi

Surat Berharga yang diperdagangkan

Saham Obligasi

Surat Berharga yang tersedia untuk dijual

Saham
Obligasi

INVESTMENS IN STOCK
TEMPORARY INVESTMENT
TRADING SECURITIES AVAILABLE FOR SALE SECURITIES

LONG-TERM INVESTMENT/Investasi jangka Panjang

Cost method Available for sales Equity Method - Significant Influence

Saham

Temporary Investment
Trading Securities & Available For Sale

Long-term Investment

Available For Sale Securities

Significant Influence 20%

Marketable Securities

< 20%

COST METHOD

EQUITY METHOD

Investment In Stock

Temporary Investment
Saat Pembelian
Marketable Securities Cash xxxx xxxx
Harga Perolehan

Saat menerima Dividend

Cash/Assets xxxx Dividend Revenue xxxx

Saat Penjualan kembali

Cash xxx Marketable Securities xxx Gain on Sales on M/S xxx Or Cash xxx Loss on sales of M/S xxx Marketable Securities xxx
Harga Jual > Nilai buku

Harga Jual < Nilai buku

COST METHOD Saat Pembelian Saat Penerimaan Dividend

Cash/Property Dividend
Cash/Assets Dividend Revenue xx Investment in Stock xxxx Cash xxxx
Harga Perolehan

- Stock Dividend
No Entry Cash

xx

Saat Penjualan kembali

xxx Investment In Stock Gain on Sales on M/S Or Cash xxx Loss on sales of M/S xxx Investment In Stock

xxx xxx

Harga Jual > Nilai buku

Harga Jual < Nilai buku

xxx

Cara menghitung Nilai Buku

Hitung saldo Investment in Stock Hitung jumlah lembar saham yang dimiliki Nilai buku per- lembar = Investment In Stock Jml Lembar saham

EQUITY METHOD
Saat Pembelian
Investment in Stock xxx Cash xxx
Harga Perolehan

Saat Investee Mengumumkan Net Income

Investment in stock xxx Income from-PT xxx
% Kepemilikan X Net Income

Saat menerima dividend

Cash/Property Dividend Cash/Assets xxx Investment In Stock xxx

Stock Div

Tidak Dijurnal

IKHTISAR PENCATATAN INVESTASI DLM SAHAM

Transaksi
Memperoleh/ Membeli Saham

Trading

Metode cost

Metode Equity

Marketable Securities Investment In Stock Investment In Stock Cash Cash Cash Tak dijurnal Investment In Stock Income from -PT

Investee Mengumumkan Laba/Rugi

Menerima Cash Devidend Menerima Stock Deviden

No Entry

Cash Cash Cash Divident Revenue Dividend Revenue Investment In S No Entry No Entry No Entry

M/S dan Investment In Stock (Available for sale) disajikan di Balance Sheet sebesar Fair Market Value

Nilai yang relevan diisajikan di neraca

Trading Securities
Harga Pasar
1. Bandingkan nilai buku dengan nilai pasar per akhir tahun 2. Jika berbeda buat jurnal Investment In Stock Marketable Securities
Accumulated other comprehensive income

Available For Sales Securities

Gain/loss

Jenis Sec.
TS

Pada akhir tahun 2002

Cost
$ 8,000 $ 3,000 $ 11,000

TS

MV (31-1202) $ 7,000 $ 3,500

$ 10,500

MV (31-1203) $ 7,700 $ 3,600

Marketable Securities

$ 11,000 $ 500
Loss On Declining MS

Terjadi penurunan nilai timbul loss

$ 500

Loss of Declining MS Marketable Securities

$500 $ 500

Pada akhir tahun 2002

Jenis Sec. TS Cost $ 8,000 $ 3,000 $ 11,000 MV (31-1202) $ 7,000 $ 3,500 $ 10,500
PT. ABC NERACA PER 31-12-2002 Kas Marketable Securities Loss on declining MS xxxxx $ 10.500

TS

MV (31-1203) $ 7,700 $ 3,600

$ 500

Dilaporkan di L/R

Jenis Sec.
AFS

Pada akhir tahun 2002

Cost
$ 8,000 $ 3,000 $ 11,000

AFS

MV (31-1202) $ 7,000 $ 3,500

$ 10,500

MV (31-1203) $ 7,700 $ 3,600

Investment In Stock

$ 11,000 $ 500
Unrealized Loss/Equity

Terjadi penurunan nilai timbul loss

$ 500

Unrealized Loss on AFS Investment In Stock

$500 $ 500

Pada akhir tahun 2002

Jenis Sec. TS Cost $ 8,000 $ 3,000 $ 11,000 MV (31-1202) $ 7,000 $ 3,500 $ 10,500
PT. ABC NERACA PER 31-12-2002 Kas Investment In Stock Loss on declining MS xxxxx 10.500

TS

MV (31-1203) $ 7,700 $ 3,600

$ 500

Dilaporkan di EQUITY

Perubahan Metode
Metode Cost

Metode equity

Metode Equity

Metode Cost

Metode Equity vs Metode Cost

Item Menerima Income Statement Investee Menerima Divident dari Investee Metode cost Metode Equity

Tak dijurnal Cash Divident Revenue

Investment In Stock Income from -PT

Cash Investment In St

Account Investment belum dipengaruhi oleh bagian laba dan dividend dari investee

Account Investment telah dipengaruhi oleh bagian laba dan divident dari investee

Metode Equity

Metode cost

Tak perlu jurnal

Perubahan metode Cost to Equity

Metode yang baru seolah-olah digunakan sejak awal

Rekening Investment In AFSS dan Retained Earning harus disesuaikan sehingga kedua account tersebut bersaldo seperti metode equity diterapkan sejak tgl pembelian

Bagaimana mencatat perubahan metode ?

Metode Cost

Metode Equity

Menunjukkan Cost Investment In AFSS xxxx Dari tanggal beli s.d. saat perubahan

1. Investment didebit bagian laba/ dikredit bagian kerugian investee 2. Investment dikredit dividend yang diterima dari investee 3. Account lawannya Retained Earning

Contoh
% Tahun Ownership
2000 2001 2002 10 % 5% 15 %

Harga beli
$ 50,000 $ 30,000 $ 117,000

PT. E (investee)
Dividen dibayar

Laba
$ 200,000 $ 300,000 $ 300,000

$ 100,000 $ 120,000 $ 180,000

Tahun 2000
% Tahun Ownership
2000 10 %

Harga beli
$ 50,000

PT. E (investee)
Dividen dibayar

Laba
$ 200,000

$ 100,000

Metode Cost
Investment In AFFS $50,000

No Entry Investment In AFSS $50,000

Cash

$50,000
Divident Revenue $10,000

Cash $10,000 Divident Revenue $10,000

Tahun 2001
% Tahun Ownership
2001 5%

Harga beli
$ 30,000

PT. E (investee)
Dividen dibayar

Laba
$ 400,000

$ 120,000

Total 15 % Metode Cost

No Entry Investment In AFSS $50,000 $30,000

Investment In AFFS $30,000

Cash

$30,000
Divident Revenue $18,000

Cash $18,000 Divident Revenue $18,000

2000 Beli 2000 Laba 2000 Divident 2001 Beli 2001 Laba 2001 Divident

Investment In AFSS $50,000 $10,000 $20,000 $18,000 $30,000 $45,000

Bag. Laba PT. E $20,000 $20,000 $45,000 $45,000 Retained Earning $20,000 $45,000

Investment In AFSS $50,000 $30,000 Divident Revenue $10,000 $10,000 $18,000 $18,000 Retained Earning

2000

2001

Investment In AFFS $50,000 $30,000 Cash $50,000 $30,000 Cash $10,000 $18,000 Divident Revenue $10,000 $18,000

$10,000 $18,000

Investment In AFSS $50,000 $10,000 $20,000 $18,000 $30,000 $45,000

Bag. Laba PT. E $20,000 $20,000 $45,000 $45,000 Retained Earning $20,000 $45,000

Investment In AFSS $50,000 $30,000 Divident Revenue $10,000 $10,000 $18,000 $18,000 Retained Earning

Metode Equity
Investment In AFSS Retained Earning $117,000 $65,000

Metode Cost $80,000 $28,000

$10,000 $18,000

Perubahan metode

Metode yang baru seolah-olah digunakan sejak awal

Rekening Investment In AFSS dan Retained Earning harus disesuaiakan sehingga kedua account tersebut bersaldo seperti metode equity diterapkan sejak tahun 2000

Account
Investment in AFSS

Debit
37,000

Kredit
37,000

Retained earning

Chapter 14

The End