Akuntansi keuangan II (INVESTMENT)

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
                                                                      Robinson company
                                                                    Table interest effectiv
                                                             8% bonds purchase, 10% yield

Date.         Cash received.        Interest revenue.       Amortization.       Carrying amount
1 jan 15.             (4%).                      ( 5%).                                                            92.278
1 jul 15.              4000.                       4614.                            614                          92.892
1 jan 16.             4000.                       4645.                            645                          93.537
1 jul 16.              4000.                       4677.                            677                          94.214
1 jan 17.             4000.                       4711.                            711                           94.925
1 jul 17.              4000.                       4746.                            746                          95.671
1 jan 18.             4000.                       4783.                            783                          96.454
1 jul 18.              4000.                       4823.                            823                          97.277
1 jan 19.             4000.                       4864.                            864                          98.141
1 jul 19.              4000.                       4907.                            907                          99.048
1 jan 20.             4000.                       4952.                            952                          100.000

*journal - Jully 1 2015
               
                   Cash                                           4000
                   Debt investment                           614
                                Interest Revenue                            4614
               - Des 31 2015
                  
                   Interest Receivable                     4000
                   Debt Investment                           645
                                 Interest Revenue                           4645


*APABILA MENJUAL INVESTMENT
   Journal      Debt Investment                            xxx
                              Interest Revenue                            xxx

apabila terdapat GAIN OR LOSS menghitungnya
          selling price bonds + carrying amount 1 jully 2017 ( karena jualnya 1 november ) - discount amortization ( 1 july sampai 1 november )
journalnya                Cash                                                 xxx
                                               Interesr Revenue                         xxx
                                               Debt Investment                          xxx
                                               Gain on sale investment              xxx