Nama : WENNI MARINE JOAM

NIM : 2101762104

Tugas Personal ke-4 Minggu 5

Sub Topic Assignment

Derivative Financial instruments P 17-14 hal 943
Cash flow Hedging P 17-17 hal 944-945
Fair Value Hedging P 17-18 hal 945
Equity investments P 17-10 hal 941-942
Debt investments P 17-4 hal 939
Fair value and equity methods P 17-8 hal 940-941
Sumber : Kieso, Weygandt, et all (2011)

P17-14

Jawab :

Jurnal entri Johnstone Company

a. 7 Juli 2010
Put Option $ 240
Cash $ 240

0054F – Financial Accounting II

 b. 30 September 2010
Unrealized Holding Gain or Loss - Income $ 115
Put option ($240 - $125) $ 115

c. 31 Desember 2010
Unrealized Holding Gain or Loss – Income $ 75
Put option ($125 - $50) $ 75

d. 31 Januari 2011
Loss on Settlement of Put Option $ 50
Put option ($50 - $0) $ 50

P17-17

0054F – Financial Accounting II

Jawab :

Jurnal entri Suzuki Jewelry Company

a. 1 April 2010
Tidak ada pencatatan karena futures contract baru dibayarkan pada tanggal 31 Oktober
2010

b. 30 Juni 2010
Futures contract ¥ 500.000
Unrealized Holding Gain or Loss – Equity ¥ 500.000
[(¥ 31.000 - ¥ 30.000) x 500 ounces]

c. 30 September 2010
Futures contract ¥ 250.000
Unrealized Holding Gain or Loss – Equity ¥ 250.000
[(¥ 31.500 - ¥ 31.000) x 500 ounces]

d. 10 Oktober 2010
Gold Inventory ¥ 15.750.000
Cash (¥ 31.500 x 500 ounces) ¥ 15.750.000

Cash ¥ 750.000
Futures contract ¥ 750.000
[(¥ 31.500 - ¥ 31.000) x 500 ounces]

e. 20 Desember 2010
Cash ¥ 35.000.000
Sales Revenue ¥ 35.000.000

Cost of Goods Sold ¥ 20.000.000

Inventory (Jewerly) ¥ 20.000.000

Unrealized Holding Gain or Loss – Equity ¥ 750.000

Cost of Goods Sold (¥ 500.000 + ¥ 250.000) ¥ 750.000

f. Balance sheet per tanggal 30 Juni 2010

Suzuki Jewerly Company

Laporan Keuangan per 30 Juni 2010

0054F – Financial Accounting II

 Current Assets

Futures contract ¥ 500.000

Stockholder’s Equity

Accumulated other comprehensive income ¥ 500.000

Untuk income statement tidak pelaporan per tanggal 30 Juni 2010

g. Income statement per tanggal 31 Desember 2010

Suzuki Jewely Company

Income Statement per tanggal 31 Desember 2010

Sales revenue ¥ 35.000.000

Cost of goods sold ¥ 19.250.000 –

Gross profit ¥ 15.750.000

 Cost of inventory ¥ 20.000.000

Less : Futures contract yang sudah dibayar ¥ 750.000 -
Cost of goods sold ¥ 19.250.000

0054F – Financial Accounting II

P17-18

Jawab :

a. Jurnal entri Sprinkle Company

 3 November 2010
Available for sale securities € 200.000
Cash (4.000 x € 50) € 200.000

Put option € 600

Cash € 600

 31 Desember 2010
Urealized holding Gain or Loss – Income € 225
Put option (€ 600 - € 375) € 225

 31 Maret 2011
Unrealized holding Gain or Loss – Income € 20.000
Securities fair value adjustment € 20.000
[(€ 50 - € 45) x 4.000]

Put option € 20.000

Unrealized holding Gain or Loss – Income € 20.000

0054F – Financial Accounting II

 [(€ 50 - € 45) x 4.000]

Unrealized holding Gain or Loss – Income € 200

Put option (€ 375 - € 175) € 200

 30 Juni 2011
Unrealized holding Gain or Loss – Income € 8.000
Securities fair value adjustment € 8.000
[(€ 45 - € 43) x 4.000]

Put option € 8.000

Unrealized holding Gain or Loss – income € 8.000

Unrealized holding Gain or Loss – Income € 135

Put option (€ 175 - € 40) € 135

 1 Juli 2011
Cash (€ 7 x 4.000) € 28.000
Loss on settlement on put option € 40
Put option € 28.040

Cash (€ 43 x 4.000) € 172.000

Loss on sales of securities € 28.000
Available for sales securities € 200.000

Securities fair value adjustment € 28.000

Unrealized holding Gain or Loss – Income € 28.000

b. Laporan keuangan Sprinkle Company per 31 Desember 2010

Sprinkle Company

Laporan Keuangan per 31 Desember 2010

Assets

Available for sales securities € 200.000

Put option € 375

Income statement Sprinkle Company per 31 Desember 2010

0054F – Financial Accounting II

 Sprinkle Company

Income statement per 31 Desember 2010

Other Income (Loss)

Unrealized holding Gain or Loss – Put option (€ 225)

(€225)

c. Laporan keuangan Sprinkle Company per 30 Juni 2011

Sprinkle Company

Laporan keuangan per 30 Juni 2011

Assets

Available for sale securities € 172.000

Put option € 28.040

Income statement Sprinkle Company per 30 Juni 2011

Sprinkle Company

Income statement per 30 Juni 2011

Other income

Unrealized holding Gain or Loss – Pratt investment (€ 28.000)

Unrealized holding Gain or Loss – Put option € 27.665

(€ 335)

P17-10

0054F – Financial Accounting II

Jawab :

a. Jurnal entri Castlement Holding company

 1 Maret 2010
Cash £ 1.800
Dividen revenue (900 x £ 2) £ 1.800

 30 Aprill 2010
Cash £ 3.200
Gain on sale of stock [300 x (£ 11 - £ 9)] £ 600
Available for sale securities £ 2.700

 15 Mei 2010
Available for sale securities £ 1.600
Cash (100 x £ 16) £ 1.600

 31 Desember 2010
Securities fair value adjustment £ 8.500
Unrealized holding Gain or Loss – Equity £ 8.500

0054F – Financial Accounting II

 Available for sale Portfolio

Security Cost Fair value Unrealized Gain (Loss)

Evers company £ 16.600 £ 18.700 £ 2.100
Rogers company £ 18.000 £ 17.100 (£ 900)
Chance company £ 1.800 £ 1.600 (£ 200)
Total portfolio £ 36.400 £ 37.400 £ 1.000
Previous securities fair (£ 7.500)
value adjustment (Cr)
Securities fair value £ 8.600
adjustment (Dr)

 1 Febuari 2011
Cash £ 1.600
Loss on sale of stock £ 200
Available for sale securities £ 1.800

 1 Maret 2011
Cash £ 1.800
Dividen revenue £ 1.800

 21 Desember 2011
Dividen receivable £ 3.200
Dividen revenue (1.100 x £ 3) £ 3.200

 31 Desember 2011
Securities fair value adjustment £ 4.200
Unrealized holding Gain or Loss – Equity £ 4.200

Available for sale Portfolio

Security Cost Fair value Unrealized Gain (Loss)

Evers company £ 16.600 £ 20.900 £ 4.300
Rogers company £ 18.000 £ 18.900 (£ 900)
Total portfolio £ 34.600 £ 39.800 £ 5.200
Previous securities fair £ 1.00
value adjustment (Dr)
Securities fair value £ 4.200
adjustment (Dr)

0054F – Financial Accounting II

b. Laporan keuangan Castlement Holding Company (Partial balance sheet)

Castlement Holding company

Laporan keuangan per 31 Desember 2010

Current Assets

Dividen receivable £0

Investment

Available for sale securities fair value £ 37.400

Stockholder’s equity

Accumulated other comprehensive gain £ 1.000

Castlement Holding company

Laporan keuangan per 31 Desember 2011

Current Assets

Dividen receivable £ 3.300

Investment

Available for sale securities fair value £ 39.800

Stockholder’s equity

Accumulated other comprehensive gain £ 5.200

c. Jika semua investasi ditrading maka perlakuaan jurnal dalam pencatatan transaksi akan
menggunakan fair value (nilai normal) dari tiap investasi yang dilakukan oleh perusahaan
dan laporan keuangan Castlement Holding pun akan berbeda karena investasi ditrading.

0054F – Financial Accounting II

P17-4

Jawab :

a. Obligasi dibayarkan dengan diskon dikarenakan harga obligasi dengan metode amortisasi
lebih rendah daripada harga normal dari obligasi tersebut.

b. Jurnal entri 31 Desember 2010

Securities fair value adjustment $ 4.850
Unrealized holding Gain or Loss – Equity $ 4.850

Available for sale Portfolio

Amotized Cost Fair value Unrealized Gain (Loss)
Bond investment $ 491.150 $ 497.000 $ 5.850
Previous securities fair ($ 1.000)
value adjustment (Dr)
Securities fair value $ 4.850
adjustment (Dr)

c. Jurnal entri 31 Desember 2011

Unrealized holding Gain or Loss – Equity $ 16.292
Securities fair value adjustment $ 16.292

Available for sale Portfolio

Amotized Cost Fair value Unrealized Gain (Loss)
Bond investment $ 519.442 $ 509.000 ($ 10.442)
Previous securities fair $ 5.850
value adjustment (Dr)
Securities fair value ($ 16.292)
adjustment (Cr)

0054F – Financial Accounting II

P17-8

Jawab :

a. Jurnal entri Norton Industri

 Jika Investasi ditrading
Unrealized holding Gain or Loss – Income $ 80.000
Securities fair value adjustment $ 80.000

 Jika investasi dijual

Securities fair value adjustment $ 725.000
Unrealized holding Gain or Loss – Equity $ 725.000

Perhitungan :

 Jika investasi ditrading

Securities Cost Fair value Unrealized Gain (Loss)

Delaney Motors $ 1.400.000 $ 1.600.000 $ 200.000
Patrick Electric $ 1.000.000 $ 720.000 ($280.000)
Total Portfolio $ 2.400.000 $ 2.320.000 ($80.000)

0054F – Financial Accounting II

  Perhitungan unrealized Gain or Loss Norton Industri

Unrealized Gain or Loss in 2009

Security Cost Market Unrealized Gain (Loss)

Norton Industri $ 22.500.000 $ 21.500.000 ($1.000.000)

Unrealized Gain or Loss in 2010

Security Cost Market Unrealized Gain (Loss)

Norton industry $ 22.500.000 $ 22.225.000 ($ 275.000)
Previous securities fair ($ 1.000.000)
value adjustment (Cr)
Securities fair value $ 725.000
adjustment (Dr)

b. Unrealized holding loss on the valuation perdagangan Brooks dilaporkan pada laporan
laba rugi. Kerugian itu akan muncul di bagian "Beban dan Kerugian Lainnya" dari
laporan laba rugi. Penyesuaian Nilai Wajar Efek adalah akun penilaian dan akan
digunakan untuk menunjukkan penurunan nilai wajar efek yang diperdagangkan.
Portofolio efek diperdagangkan diungkapkan di neraca sebagai aset lancar dan dilaporkan
sebesar nilai wajarnya.
Unrealized holding loss on the valuation yang siap dijual di Brooks dilaporkan sebagai
pendapatan komprehensif lainnya dan sebagai komponen terpisah dari ekuitas.
Penyesuaian Nilai Wajar Efek tersebut digunakan untuk melaporkan kenaikan nilai wajar
efek yang tersedia untuk dijual. Nilai wajar efek tersebut dilaporkan di bagian Investasi di
neraca. Perlu dicatat bahwa pernyataan gabungan pendapatan dan pendapatan
komprehensif, pernyataan pendapatan komprehensif, atau pernyataan ekuitas akan
melaporkan komponen pendapatan komprehensif.
Pengungkapan surat berharga untuk efek yang tersedia untuk dijual meliputi nilai wajar
agregat, keuntungan yang belum direalisasi, dan kerugian yang belum direalisasi yang
belum direalisasi. Setiap perubahan akun giro atau rugi yang belum terealisasi juga harus
diungkapkan dalam laporan keuangan Brooks. Pengungkapan untuk efek yang
diperdagangkan meliputi perubahan keuntungan atau kerugian bersih yang belum
direalisasi yang termasuk dalam pendapatan.

c. Investment in Norton Industri ($ 500.000 x 25%) $ 125.000

Investment revenue $ 125.000
Cash ($ 100.000 x 25%) $ 25.000
Investment in Norton Industri $ 25.000

0054F – Financial Accounting II