Held to Maturity (HTM)

1-Jan-16 Debt Investment 92,790,800

Cash 92,790,800
31-Dec-16 Cash 10,000,000
Debt Investment 1,134,896 Rules: Amortisasi pada at discoun
Interest Revenue 11,134,896
31-Dec-16 No Entry NO entry for FV adjutment (Lihat
Des 31, 2017 Cash 10,000,000
Debt Investment 1,271,084 Rules: Amortisasi pada at discoun
Interest Revenue 11,271,084
Des 31, 2017 No Entry NO entry for FV adjutment (Lihat

Available for Sale (AFS) - Fair Value Through OCI (FVTOCI) nama lainnya
1-Jan-16 Debt Investment 92,790,800
Cash 92,790,800
31-Dec-16 Cash 10,000,000
Debt Investment 1,134,896 Rules: Amortisasi pada at discoun
Interest Revenue 11,134,896
31-Dec-16 UHG(L) - OCI 1,925,696 CA
FVA 1,925,696 FV
Loss

Des 31, 2017 Cash 10,000,000

Debt Investment 1,271,084 Rules: Amortisasi pada at discoun
Interest Revenue 11,271,084
Des 31, 2017 FVA 2,728,916 CA
UHG(L) - OCI 2,728,916 FV
Gain

Held for Trading (FTVPL) - Beda di penamaan UHG(L) nya saja dengan AFS
1-Jan-16 Debt Investment 92,790,800
Cash 92,790,800
31-Dec-16 Cash 10,000,000
Debt Investment 1,134,896 Rules: Amortisasi pada at discoun
Interest Revenue 11,134,896
31-Dec-16 UHG(L) - Income 1,925,696 CA
FVA 1,925,696 FV
Loss

Des 31, 2017 Cash 10,000,000

Debt Investment 1,271,084 Rules: Amortisasi pada at discoun
Interest Revenue 11,271,084
Des 31, 2017 FVA 2,728,916 CA
UHG(L) - Income 2,728,916 FV
Gain
 NOTES

mortisasi pada at discount menambah debt investment

for FV adjutment (Lihat di materi, HTM diukur dengan amortised cost, bukan fair value)

mortisasi pada at discount menambah debt investment

for FV adjutment (Lihat di materi, HTM diukur dengan amortised cost, bukan fair value)

mortisasi pada at discount menambah debt investment

93,925,696
92,000,000
1,925,696

mortisasi pada at discount menambah debt investment

95,196,780 UHG(L)
96,000,000 1,925,696
803,220 XXXXX XXX = 2,728,916
803,220

mortisasi pada at discount menambah debt investment

93,925,696
92,000,000
1,925,696

mortisasi pada at discount menambah debt investment

95,196,780 UHG(L)
96,000,000 1,925,696
803,220 XXXXX XXX = 2,728,916
803,220
Ownership: 20%
Shares 100,000
Price 100,000,000
Price/Share 1,000 per share
Brokerage fee 5,000,000 Direct Transaction Cost = Brokerage Fee
Ownership PT Jackson
Dividend Total 300,000,000 20% 60,000,000
Net Income Total 1,200,000,000 20% 240,000,000
Market Price Dec 31 1,100 per share

PART A
Has not Significant Influence
AFS
1
1-Jan Equity Investment 105,000,000
Cash
31-Dec No Entry
31-Dec Cash 60,000,000
Dividend Income
31-Dec FVA 5,000,000
UHG(L) - OCI

2
Based on PSAK
2-Jan-17 Cash 109,000,000
Loss on Sale 1,000,000
Equity Investment
UHG(L) - OCI 5,000,000
Realised Profit

Based on KIESO
2-Jan-17 Cash 109,000,000
Equity Investment
Gain on Sale

3
Trading
1-Jan Equity Investment 100,000,000
Brokerage Expense 5,000,000
Cash
31-Dec No Entry
31-Dec Cash 60,000,000
Dividend Income
31-Dec FVA 10,000,000
 UHG(L) - OCI

PART B
Significant Influence - Equity Method
1-Jan Equity Investment 105,000,000
Cash
31-Dec Equity Investment 240,000,000
Investment Income
31-Dec Cash 60,000,000
Equity Investment
31-Dec No Entry
 NOTES

age Fee

AFS Broker fee dikapitalisasi

105,000,000
Pembagian Net Income tidak dijurnal pada AFS

60,000,000 Price Lbr TOTAL

Fair Value 1,100 100,000 110,000,000
5,000,000 Cost 105,000,000
Gain 5,000,000

Equity Investment Jan 1 105,000,000

FVA 5,000,000
110,000,000 Equity Investment Dec 31 110,000,000

5,000,000

105,000,000
4,000,000

Trading brokerage fee jadi expense

105,000,000
Pembagian Net Income tidak dijurnal pada Trading

60,000,000 Price Lbr TOTAL

Fair Value 1,100 100,000 110,000,000
 10,000,000 Cost 100,000,000
Gain 10,000,000

Equity Method Broker fee dikapitalisasi

105,000,000
Net income menambah investment pada equity method
240,000,000
Dividend mengurangi investment pada equity method
60,000,000
Dicatat at Cost (tidak ada adjustment nilai pasar pada equity method)
Face Value 120,000,000
Coupon 8% Semiannual 4%
n 3 Semiannual 6
Yield 12% Semiannual 6%
Bond Price 108,198,336

Date Cash Paid Interest Expense Amortization Carrying Amount

1-Jan-17 108,198,336
1-Jul-17 4,800,000 6,491,900.16 1,691,900.16 109,890,236.16
1-Jan-18 4,800,000 6,593,414.17 1,793,414.17 111,683,650.33
Cara 1
1-Jan-17 Cash 108,198,336
Bonds Payable 108,198,336

1-Jul-17 Interest Expense 6,491,900.16

Bonds Payable 1,691,900.16
Cash 4,800,000
31-Dec-17 Interest Expense 6,593,414.17
Bonds Payable 1,793,414.17
Interest Payable 4,800,000
1-Jan-18 Interest Payable 4,800,000
Cash 4,800,000

Partial F/S
Non Current Liab
Bonds Payable 111,683,650.33

Partial I/S
Interest Expense 13,085,314.33
 Cara 2
Cash 108,198,336
Discount on Bonds 11,801,664
Bonds Payable 120,000,000
Interest Expense 6,491,900.16
Discount on Bonds 1,691,900.16
Cash 4,800,000
Interest Expense 6,593,414.17
Discount on Bonds 1,793,414.17
Interest Payable 4,800,000
Interest Payable 4,800,000
Cash 4,800,000

Partial F/S
Non Current Liab
Bonds Payable 120,000,000
Disc on Bonds 8,316,349.67
Net 111,683,650.33

Partial I/S
Interest Expense 13,085,314.33
1
a Cash 1,070,000
P/S 1,000,000
APIC - P/S 70,000

b Dividend for 2013 60,000

Dividend for 2014 60,000
Dividend for 2015 60,000
TOTAL 180,000

2 Cash 15,000
C/S 5,000
APIC - C/S 10,000

3
Date of Declaration
1-Jun Cash Dividend 6,000,000
Cash Dividend Payable 6,000,000
Date of Record
14-Jun No Entry

Date of Payment
30-Jun Cash Dividend Payable 6,000,000
Cash 6,000,000

Adjustment
31-Dec Retained Earnings 6,000,000
Cash Dividend 6,000,000

4
5-Feb T/S 120,000
Cash 120,000
9-Aug Cash 81,000
T/S 60,000
APIC - T/S 21,000
Pada Cost Method, Selisih antara harga jual dan harga beli treasury shares dicatat pada share premium atau APIC
um atau APIC
PART A
1
Cash 1,250,000
P/S 1,250,000

2
FV with Warrants 9,800,000
Less: FV of Liab Component 9,600,000
Equity Component 200,000

Cash 9,800,000
Bonds Payable 9,600,000
Share Premium - Warrants 200,000

3
PV of Liability Component 2,817,759

FV of Dilutive Securities 2,940,000

Less: Liability Component 2,817,759
Equity Component 122,241

1-Jan Cash 2,940,000

Bonds Payable 2,817,759
Share Premium - Conv Equity 122,241
31-Dec Interest Expense 338,131
Bonds Payable 38,131
Cash 300,000
Share Premium - Conv Equity 40,747
Bonds Payable 951,963.33
C/S 600,000
Share Premium - C/S 392,710.33

PART B
1
Net Income 2,750,000
P/S Dividend 600,000
Avg C/S Outstanding 800,000
Basic EPS 2.69

2 Options 20,000 lbr

Option Price 6
Cash Earned by Company 120,000
Repurchase 8,000 Share Price 15

Additional Shares Outstanding 12,000

Net Income 2,750,000
P/S Dividend 600,000
Avg C/S Outstanding 812,000
Diluted EPS 2.65
CA 2,855,890
 PT Archie
Statement of Cash Flow
For The Year Ended Dec 31, 2015
Net Income 46,000
Cash Flow From Operating Activities:
Depreciation 5,000
Gain on Sale of Land and Building (20,000)
Changes in CA/CL:
Increase A/R (2,000)
Increase Inventory (10,000)
Decrease Prepaid 5,000
Increase A/P 2,000
Decrease Salary Payable (2,000)
Increase Income Tax Payable 100
Decrease Interest Payable (100)
Total Changes in CA/CL (7,000)

TOTAL CF from Operating Activities 24,000

Cash Flow from Investing Activities:

Cash Received form Selling Land 45,000 Journal: Cash
Cash Received from Selling the plant 15,000
Cash Paid for Equipment (70,000)
TOTAL CF from Investing Activities (10,000)
Cash
Cash Flow from Financing Activities: AD
Cash Payment for Dividend paid (14,000)
Cash received from issuing the bonds 50,000
TOTAL CF from Financing Activities 36,000
Vehicle dibeli dengan menerbit
NET CHANGE 50,000 Penambahan C/S dan APIC tida
Beg Cash 37,000 Cash Dividend
End Cash 87,000 yg masih Payable
Dividend Paid
 45,000
Land 40,000 Lihat di F/S land turun 40,000
Gain on Sale 5,000 Lihat di I/S ada gain nya

15,000 Katanya udah fully depreciated, berarti AD sama dengan penurunan plant 60,000 (liha
60,000
Plant 60,000
Gain on Sale 15,000 Lihat di I/S

Vehicle dibeli dengan menerbitkan saham (non cash transaction) sehingga tidak dicatat pada investing activities
Penambahan C/S dan APIC tidak dicatat pada financing activities, karena dapatnya vehicle, bukan dapat cash
Cash Dividend 15000
yg masih Payable 1000 Lihat di F/S
Dividend Paid 14000
unan plant 60,000 (lihat di F/S)