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Investasi SahamAkuntansi Investor & PelaporanChapter 2 Beams :: Grup 1 v2.0OwnedCompanyInvestorMETODE PERHITUNGAN AKUNTANSIInvestasi Saham dianggap sebagai pembelian biasa dengan metode Fair Value

Investasi Saham tersendiri atas Ekuitas sebagai pembelian tersendiri dengan metode Equity (dijadikan ekuitas)STOCK Level Ownership (akm)Perhitungan Akuntansi berdasarkan tingkat kepemilikan saham: Metode Fair Value (dianggap sebagai cost of investment)>20% dan Metode Equity (Kepemilikan mengarah ke Pengendalian)>50% => Pengendalian => Lap. konsolidasiMetode FAIRVALUE (COST)Saat Akuisisi: PT. A beli 2,000 of 10,000 shrs PT. B senilai $100,000. (Investor Book) 01.07

Investment in PT. B (+A) $100,000 Cash (-A) $100,000PT. A terima deviden dari PT. B $4,000 dari $20K

Cash (+A) $4,000 Dividend Income (R,+SE) $4,000PT. B income 31.12 $50K & dividend ke PT. A dibayarkan dari nilai $20K (no entry)Income dari PT. B = $50k * 20% * 6/12 = $5,00020% => 20% of FV net Aset PT. B6/12 => 01.07 hingga 31.12Dividend of $20K = $20k * 20% = $20,000/5 = $4,000 (01.11)Metode FAIRVALUE (COST)Bila:

Income PT. B $30K & dividend received $4K

Income dari PT. B = $30k * 20% * 6/12 = $3,00020% => 20% of FV net Aset PT. B6/12 => 01.07 hingga 31.12Dividend dibagikan > Income dari PT.B (exceed)Dividend Income$1,000 (dikembalikan) Investment in PT. B $1,000($4,000 - $3,000)=$1,000 CR to Investment in PT. BPrev FV $100,000 to now FV $120,000 == increasing value of $20,000Investment in PT. B berkurang dari $100,000 menjadi $99,000

Penyesuaian ke arah FV stock :Adjusted Allowance to FV$21,000 Another Comprehensive Income $21,000Metode EQUITYSaat Akuisisi: PT. A beli 2,000 saham dari 10,000 shrs PT. B senilai $100,000. (Investor Book) 01.07

Investment in PT. B (+A) $100,000 Cash (-A) $100,000PT. A terima deviden dari PT. B $4,000 dari $20K

Cash (+A) $4,000 Investment in PT. B (-A) $4,000Dividend of $20K = $20k * 20% = $20,000/5 = $4,000 (01.11)PT. B income 31.12 $50K & dividend ke PT. A dibayarkan dari nilai $20K (no entry)Income dari PT. B = $50k * 20% * 6/12 = $5,00020% => 20% of FV net Aset PT. B6/12 => 01.07 hingga 31.12Metode EQUITYYear End entry 31.12 tdk ada,Hanya diketahui ending balance :

Summary Equity method :

01.07Cost/Investment$ 100,00001.11Dividends received dari PT. B$ (4,000)31.12Pengakuan Income 20% net income PT. B$ 5,000Dividend dibagikan < Income dari PT.B31.12Ending Balance$ 101,000Aplikasi Metode EQUITYA beli 30% stock B pd 01.01 , dibayar dengan :

FV=fairvalue BV=bookvalue

Cash $2,000,000

200,000 shares (dari PT.A) : par $10 & market $15

Cash cost additional on purchasing:

Shares registration $50,000 in total purchaseConsulting & advisory Fee $ 100,000

Investment in B (+A) $5,000,000Commonstock (+SE)$2,000,000additional Capital (+SE)$1,000,000Cash (-A)$2,000,000Investment Expense (+E, -SE) $100,000Additional Capital (-SE)$ 50,000Cash (-A)$ 150,000Relationship DLM INVESTASI

InvesteeInvestorInvestment Cost ?BV EquityIn Net AssetsFV=fairvalue BV=bookvalue

Net Assets = total assets total liabilitiesCASE OF Investment COST OVER BOOKVLA beli 30% stock B pd 01.01 senilai $5,000,000

Total Aset B BV = $15,000,000Total Liabilities/Kewajiban B BV = $3,000,000Total net Aset B BV = $12,000,000 = net equity BVBV of acquired interest 30% = $3,600,000

Selisih Investment Cost hrs di-alokasi keNet Asset & Liabilities yg BV dan FV berbeda

Excess Investment Cost Allocation Schedule

Assignment to identifiable net assets, liabilities, and Goodwill

IdentifiableFair ValueBook ValueFV-BV30% fromInventories$4,000$3,000$1,000$300Other Curr Assets$3,100$3,300-$200$ (60)Equipment$8,000$5,000$3,000$900Note Payable(*)$1,800$2,000$200$60Total assigned to identifiables$1,200Remainder assigned as Goodwill$200Total excess of Cost over BV acquired$1,400Acquired interest = 30% Liabilities dihitung terbalik on scheduleCASE OF Investment COST OVER BOOKVLAssets Amortization

Goodwill & Intangible

Inventories (sold all or not)Other current assets (disposed current year)Equipments/Vehicle/Building (depreciation)Note Payable (due in )B bayar dividend $1,000,000 on 01.07 danmelaporkan net income pada tahun itu $3,000,000

Income dari PT. B = $3,000,000 * 30% = $900.000Dividend dari PT. B = $1,000,000 * 30% = $300.000Cash (+A)$300,000Investment in PT. B (-A)$300,000Investment in PT. B (+A)$900,000Income from PT.B (R,+SE)$900,000CASE OF Investment COST OVER BOOKVLBila ada Assets Amortization, maka pernyataan income dari PT. B hrs dihitung ulangInventories sold all in the period (100%), excess allocation dihapusIncome from PT.B (-R,-SE) $300,000 Investment in PT. B (-A) $300,000Other current assets disposed current periodInvestment in PT. B (+A)$60,000Income from PT.B (R,+SE)$60,000Note payable 01.01 due in 5 yearsIncome from PT.B (-R,-SE) $12,000 Investment in PT. B (-A) $12,000Equipments depreciation with UL 20 yearsIncome from PT.B (-R,-SE) $45,000 Investment in PT. B (-A) $45,000CASE OF Investment COST OVER BOOKVLBila ada Assets Amortization, maka pernyataan income dari PT. B hrs dihitung ulang (model langsung)Investment in PT. B (+A)$603,000Income from PT.B (R,+SE)$603,000To record equity income from 30% investment in PT. B, calculated as followEquity in PT. B reported income$900,000Amortization of excess cost over book value :Inventories sold current year$ (300,000)Other current assets sold$60,000Equipment depreciation rate$ (45,000)Note Payable amortization rate$ (12,000)Total Investment income from PT. B$ 603,000CASE OF Investment COST OVER BOOKVL14CASE OF BOOKVALUE OVER INVESTMENT COSTA beli 50% stock B pd 01.01 senilai $40,000 in cash

Stockholders equity in B on 31.12 :

Stockholders equity on 01.01 $100,000Income B for Stockholder$ 20,000Deduct : Dividends dibayarkan 01.07$ (5,000)========================================= $115,000A beli 50% stock B 01.01 = $100,000 * 50% = $50,000 (book value)A beli 50% stock B 01.01 dengan cash $40,000 (investment cost)>>> BOOKVALUE EXCEED INVESTMENT COSTExcess BV over Investment Cost = $50,000 - $40,000 = $10,0000CASE OF BOOKVALUE OVER INVESTMENT COSTInventory overvalued $2,000 on 01.01 sold in DecEquipment on 01.01 overvalued $18,000 with UL 10 yearsIdentifiableFair ValueBook ValueBV-FV50% fromInventories$ (2,000)$ (1,000)Equipment$ (18,000)$ (9,000)Total assigned to identifiables$ (10,000)Remainder assigned as Goodwill$0Total excess of BV over Cost acquired$ (10,000)Investment in PT. B (+A) $40,000 Cash (-A) $40,000CASE OF BOOKVALUE OVER INVESTMENT COSTB paid on 01.07 Dividends to Stockholder

A has 50% Stock of B = Dividend paid to A = 50%*$5,000 = $2,500

Cash (+A)$2,500Investment in PT. B (-A)$2,500B reported income current year = $20,000

Income equity A in B = 50% * $20,0000 = $10,000

Investment in PT. B (+A)$10,000Income from PT.B (R,+SE)$10,000Amortize Excess BV over Cost

Investment in PT. B (+A)$1,900Income from PT.B (R,+SE)$1,900To amortize excess book value over investment cost assigned to :Inventory sold 100% $1,000Equipment depreciation $ 900CASE OF BOOKVALUE OVER INVESTMENT COSTSummary of equity method investment :

DateActivity01.01Initial Investment Cost$40,00001.07Dividends Received$ (2,500)31.12Recognize 50% of B income$10,00031.12Amortiz of excess bookvalue over investment cost$1,90031.12Ending Balance$49,400CASE OF BARGAIN PURCHASEThere is Excess Investment Cost over Book Value $10,000A beli 25% stock B senilai $110,000 (investment cost)Acquired from B = $400,000 * 25% = $100,000B memiliki net assets senilai $400,000B net income and dividend for the year : $60,000 and $40,000IdentifiableFair ValueBook ValueFV-BV25% fromInventoriesbigsmall$20,000$5,000Buildingbigsmall$60,000$15,000Total assigned to identifiables$20,000Gain from bargain purchase$ (10,000)Total excess of Cost over BV acquired$10,000CASE OF BARGAIN PURCHASEInvestment in PT. B (+A) $120,000Cash (-A) $110,000Gain on Bargain Purchase (Gain,+SE) $ 10,000A beli 25% stock B nilai $110,000, found Gain, on 01.0101.07 dividends paid by B to ACash (+A)$10,000Investment in PT. B (-A)$10,00031.12 recognized income from B to be report as follows :Investment in PT. B (+A)$6,250Income from PT.B (R,+SE)$6,250To recognize investment income from B computed as follows :25% net income from B$15,000 (+)Inventory sold 100% $(5,000) (+)Building depreciation $ (3,750) [$15,000/4 years] (+)GRUP 1Andreas Jiman - 43211120277Layla Mustaqfiroh - 43211120161