Type of investment 1) Debt , dibagi 2 cara at amortozation dan at fair value 2) Equity dibagi 2 yaitu treding dan non treding DEBT INVESTMENT ( AT AMORTIZATION ) Ilustrasi : robinson comp purchase 100.000 of 8% bonds of ever master corporation on 1 january 2015 . At discount paying 92.278 bond mature 1 jan 2020 yield 10% interest payable 1 july and 1 jan *journal record ( jan 1 2015 ) Debt investment 92.278 Cash. 92.278 *Tabel of interest ...