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Akuntansi untuk Investasi. Mengapa perusahaan berinvestasi pada perusahan lain. Pelindung Keamanan. Kebutuhan kas yg musiman. Investasi untuk suatu imbal hasil. Lanjuttt. Invetasi untuk mendapatkan pengaruh. Pembelian untuk mendapatkan pengendalian. Definisi EFEK.

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slide2

Mengapa perusahaan berinvestasi pada perusahan lain

Pelindung Keamanan

Kebutuhan kas yg musiman

Investasi untuk suatu imbal hasil

Lanjuttt

slide3

Invetasi untuk mendapatkan pengaruh

Pembelian untuk mendapatkan pengendalian

definisi efek
Definisi EFEK

Menurut Undang-undang pasar modal psl 1 point 5

Efek adalah surat berharga, yaitu surat pengakuan hutang, surat berharga komersial, saham, obligasi, tanda bukti hutang, unit penyertaan, kontrak investasi kolektif, kontrak berjangka atas efek, dan setiap derifatif dari efek

klasifikasi efek investasi
Klasifikasi efek Investasi

Efek HutangUmumnya memiliki karakteristik sebagai berkut:

1. Nilai jatuh temponya mewakili nilai yang harus dibayarkan pada pemegang efek hutang pd saat jatuh tempo.

2. Suatu tingkat bunga yg menetapkan pembayaran bunga secara periodik.

3. Tanggal jatuh tempo yg mengindikasikan kapan kewajiban akan diselesaikan

klasifikasi efek investasi1
Klasifikasi efek investasi
  • Dan memiliki potensi untuk kenaikan secara signifikan atas harga efek tsb.

Efek ekuitas Mewakili kepemilikan dalam suatu perusahaan.

  • Lembar-lembar saham ini biasanya mengandung hak untuk memperoleh deviden dan untuk memberikan suara dalam kegiatan perusahaan.
klasifikasi efek investasi2
Klasifikasi efek investasi

Efek dibeli dengan tujuan untuk

dijual dalam waktu dekat

Diper-

dagang-

kan

Efek dibeli untuk tujuan ditahan

hingga jatuh temponya

Hingga jatuh tempo

Tersedia u/ dijual

Efek yg tidak dikategorikan

diperdagangkan atau ditahan

hingga jatuh tempo.

Efek Hutang/

Ekuitas

efek efek dipasar modal
Efek-efek dipasar Modal
  • Saham
  • Obligasi
  • Derivatif (warans, rights, option, futures contract)
  • Efek lain (unit penyertaan reksa dana dan efek beragun aset
saham
Saham
  • Surat berharga sebagai bukti penyertaan atau pemilikan individu maupun institusi dalam suatu perusahaan
beberapa istilah penting saham
Beberapa istilah penting saham
  • Laba per saham, laba bersih setelah pajak dibagi dengan jumlah lembar saham yg telah disetor
  • Kapitalisasi, perkalian harga saham di bursa (market price) dg jumlah lembar saham yg disetor
  • Capital gain/loss, keuntungan/kerugian yg diperoleh investor dari selisih harga beli dan harga jual suatu saham
slide11
Nilai nominal, nilai yg tertera pd lembar saham yg besarnya ditentukan dalam anggaran dasar perusahaan
  • Nilai buku per saham, total nilai ekuitas dibagi total jumlah saham yg beredar
  • Nilai pasar, harga jual saham
  • Deviden, bagian keuntungan perusahaan yang dibagikan kepada pemegang saham
  • Price earning rasio, rasio harga pasar saham dengan laba per saham
slide12

Klasifikasi efek investasi

Metode biaya

Hutang

ekuitas

Ditahan hingga jth tempo

Tersedia u/dijual

diperdagangkan

Metode ekuitas

investasi dalam saham biasa
Investasi dalam saham biasa
  • Metode yg digunakan tergantung dari pengaruh atau kontrol yg dilakukan oleh investor terhadap perusahaan yg ingin dikuasainya (investee)
  • Besarnya pengaruh ini merupakan faktor utama untuk menjelaskan apa yg investor dan investe tampilkan dalam laporan keuangan yg merupakan investasi dalam saham biasa, berdasarkan metode Cost (biaya) atau metode Equity (Ekuitas).
investasi dalam saham biasa1
Investasi dalam saham biasa
  • Konsolidasi melibatkan penggabungan untuk pelaporan keuangan aktiva, kewajiban, pendapatan dan beban individual untuk dua atau lebih perusahaan yang berhubungan istimewa seakan-akan mereka adalah satu perusahaan.
slide15
Konsolidasi umumnya merupakan pengendalian oleh suatu perusahaan (induk perusahaan/parent) terhadap perusahaan lainnya (anak perusahaan/subsidiary)
slide16
Metode ekuitas digunakan untuk pelaporan eksternal jika investor mempunyai pengaruh signifikan dalam kebijakan operasi dan keuangan investee dan konsolidasi tidak sesuai.
  • Metode ekuitas tidak dapat digunakan sebagai pengganti konsolidasi jika konsolidasi sesuai.
  • Metode ekuitas digunakan utamanya untuk pelaporan investasi selain pada anak perusahaan, metode ini paling sering digunakan jika suatu perusahaan mempunyai kepemilikan 20 – 50 % pada saham perusahaan lain.
slide17
Metode biaya digunakan dalam pelaporan investasi dalam efek ekuitas yang tidak diperdagangkan jika konsolidasi dan metode ekuitas tidak sesuai untuk digunakan.
  • Untuk efek ekuitas yang diperdagangkan, jika konsolidasi dan metode tidak sesuai untuk digunakan, investasi biasanya dicatat menggunakan metode biaya dan disesuaikan dengan nilai pasar.
kriteria untuk menentukan besarnya pengaruh suatu perusahaan
Kriteria untuk menentukan besarnya pengaruh suatu perusahaan

Representation on the investee’s Board of Directors

Participation in the investee’s policy-making process

Material intercompany transactions.

Interchange of managerial personnel.

Technological dependency.

Extent of ownership in relationship to other ownership percentages.

ukuran signifikansi suatu investasi
Ukuran signifikansi suatu investasi

Kepemilikan Investor atas saham beredar Investee

Nilai wajar (cost Method)

Equity Method

Consolidated Financial Statements

{

0%

20%

50%

100%

Dalam bbrp kasus pengaruh/pengendalian dapat terjadi dg kepemilikan kurang dari 20%.

ukuran siknifikan suatu investasi
Ukuran siknifikan suatu investasi

Kepemilikan Investor atas saham beredar Investee

Nilai wajar (cost Method)

Equity Method

Consolidated Financial Statements

{

0%

20%

50%

100%

Pengaruh siknifikan umumya diasumsikan berkisar antara 20% -50% kepemilikan.

ukuran siknifikan suatu investasi1
Ukuran siknifikan suatu investasi

Hak pemilikan Investor atas saham yg beredar Investee

Nilai wajar (cost Method)

Equity Method

Consolidated Financial Statements

{

0%

20%

50%

100%

Laporan keuangan thd suatu perusahaan yg berhubungan harus di konsolidasi.

cost method metode biaya
Cost Method/Metode biaya
  • ABC Company membeli 20 % saham biasa XYZ seharga $100,000 pd awal tahun tapi tidak berpengaruh signifikan atas XYZ.

Investasi pd XYZ

saham biasa $100,000

Kas $100,000

cost method
Cost Method
  • Selama periode berjalan, laba XYZ $50,000 digunakan untuk bayar deviden $20,000.

Kas ($20,000 X .20) $4,000

Pendapatan deviden $4,000

the equity method pengaruh signifikan 20 50
Dilaporkan oleh Investee:

Laba/rugi bersih

Pengumuman deviden

Pengaruh pada Investor:

Mencatat pendapatan/kerugian dari investasi, meningkatkan/menurunkan akun investasi.

Mencatat aktiva(kas/piutang), menurunkan akun investasi

The Equity Method—Pengaruh signifikan (20 - 50 %)
the equity method equity accrual
The Equity Method—Equity Accrual
  • ABC Company menguasai signifikan XYZ Company dg membeli 20 % saham biasa XYZ Company laba pada tahun berjalan XYZ $60,000.

Jurnal laba atas Investasi ABC di XYZ

Investasi pd saham biasa ($60,000 X .2) $12,000

pendapatan dari Investee $12,000

equity pengakuan dividends
Equity pengakuan Dividends
  • Jika XYZ mengumumkan pembayaran deviden $20,000 jurnal yg dibuat ABC

Kas ($20,000 X .20) $4,000

Investasi pd

saham Biasa XYZ $4,000

slide27

Efek metode ekuitas

Efek ekuitas Tujuannya agar dapat mengendalikan atau mempengaruhi secara signifikan operasi dari perusahaan target .

slide28

Different Accounting Treatments

Disclosure on the Balance Sheet

Treatment of Temporary Changes in Value

Classification of Securities

Types of Securities

Held to maturity Debt Amortized cost Not recognized

Available for sale Debt/equity Fair market value Reported in stockholders’ equity

Trading Debt/equity Fair market value Reported on the income statement

Equity method Equity Historical cost Not recognized adjusted for changes in the assets of the investee

purchases of debt securities
Purchases of Debt Securities

On May 1, Douglas Company purchases $100,000 in U.S. Treasury notes at 104¼, including brokerage fees. Interest is 9% payable semiannually on January 1 and July 1. The debt securities are classified by the purchaser as trading securities.

Accrued interest on May 1 is $3,000, calculated as follows:

$100,000 x .09 x 4/12 = $3,000

slide30

Purchases of Debt Securities

Asset Approach

Purchase date:

May 1 Investment in Trading Securities 104,250

Interest Receivable 3,000

Cash 107,250

Continued

slide31

Purchases of Debt Securities

Revenue Approach

Purchase date:

May 1 Investment in Trading Securities 104,250

Interest Revenue 3,000

Cash 107,250

Continued

slide32

Purchases of Debt Securities

Asset Approach

July 1 Cash 4,500

Interest Receivable 3,000

Interest Revenue 1,500

Revenue Approach

July 1 Cash 4,500

Interest Revenue 4,500

Receipt of semiannual payment:

purchase of equity securities
Purchaseof Equity Securities

Purchased 10,000 shares of Dave’s Deli common shares at $2 per share.

Treated as available-for-sale because management has no intention of holding these securities for a a long period of time and will sell them as soon as it is economically advantageous

slide34

Purchaseof Equity Securities

Available-for-Sale

Investment in Available-for-

Sale Securities—AB Company 2,000

Cash 2,000

Citty Co. purchased 1,000 shares of AB Company common shares at $2 per share.

slide35

Purchaseof Equity Securities

Citty Co. purchased 100,000 shares of AB Company common shares at $2 per share.

Assume that the 100,000 shares purchased represents 20 percent of the outstanding voting stock of AB Company. This investment gives the investor significant influence over AB Company.

slide36

Purchaseof Equity Securities

Trading Securities

Investment in Trading Securities—

AB Company Common Stock 2,000

Cash 2,000

Purchased 100,000 shares of Dave’s Deli common shares at $2 per share.

slide37

PV of Debt Securities

On January 1, 2004, Silmaril Technologies purchased 5-year, 10% bonds with a face value of $100,000 and interest payable semiannually on January 1 and July 1. The market rate on bonds of similar quality and maturity is 8%.

slide38

PV of Debt Securities

Present value of principal:

FV = $100,000; N = 10; I = 4% $ 67,556

Present value of interest payments:

PMT = $5,000; N = 10; I = 4% 40,554

Total present value of the bonds $108,110

Investment in Trading Securities 108,100

Cash 108,100

slide39

Interest Revenue for Debt Securities (Trading)

When the first interest payment is received from Silmaril, the following entry would be made:

July 1 Cash 5,000

Interest Revenue 5,000

slide40

Interest Revenue for Debt Securities (Held-to-Maturity)

$108,110 x .04

When the first interest payment is received from Silmaril, the following entry would be made:

July 1 Cash 5,000

Interest Revenue 4,324

Investment in Held-to-

Maturity Securities 676

slide41

Interest Revenue for Debt Securities (Held-to-Maturity)

$107,434 x .04

When the second interest payment is received, the interest revenue is determined by the yield times the bond carrying value.

Jan 1 Cash 5,000

Interest Revenue 4,297

Investment in Held-to-

Maturity Securities 703

determining the appropriate accounting method
Determining the Appropriate Accounting Method

Account for as trading or available-for-sale

Equity method and consolidation procedures

Equity method

OwnershipPercentage

No

significant

influence

Significant

influence

Control

20%

50%

100%

0%

slide43

Determining the Appropriate Accounting Method

In the absence of persuasive evidence to the contrary, equity securities are classified as trading or available for sale when ownership is less than 20 percent.

Summary

slide44

Determining the Appropriate Accounting Method

The equity method is used when ownership is such that the investor has the ability to significantly influence or control the investee’s operations.

Summary

slide45

Determining the Appropriate Accounting Method

Control or Degree of Influence

Ownership Interest

Accounting Method

Applicable Standard

More than 50% Control Equity method APB Opinion #18 and consolidation FASB Exposure procedures Draft

20% to 50% Significant Equity method APB Opinion #18 influence

Less than 20% No Account for as FASB Statement significant trading or No. 115 influence available for sale

slide46

Revenue for Equity Securities Classified as Trading and AFS

AB Company announces dividends of $0.25 per share. Assume that Citty Co. owns 1,000 shares

Cash 250

Dividend Revenue 250

slide47

Revenue for Equity Securities Classified as Trading and AFS

AB Company announces dividends of $0.25 per share. Assume that Citty Co. owns 100,000 which represents 50 percent of the outstanding voting stock.

Cash 25,000

Investment in AB Company

Stock 25,000

slide48

Revenue for Equity Securities Classified as Trading and AFS

AB Company reports an income of $250,000 for the year. Again, assume that Citty Co. owns 50 percent of the outstanding voting stock.

Investment in AB Company

Stock 125,000

Income from Investment

in AB Company Stock 125,000

slide49

Equity Method: Purchase For More than Book Value

The net assets of Stewart Inc. was $500,000 at the time Phillips Manufacturing Co. purchased 40% of the common shares for $250,000 on January 1, 2005. The market value of the net assets of Stewart Inc. would be $625,000, which is $125,000 more than the book value. Only $50,000 of this is attributed to depreciable assets.

$250,000 ÷ .40

slide50

Additional depreciation ($50,000 x 0.40)/10 $2,000

License amortization ($75,000 x 0.40)/20 1,500

$3,500

Equity Method: Purchase For More than Book Value

The average remaining life of the depreciable assets is 10 years and the special operating license is to be amortized over 20 years.

slide51

Equity Method: Purchase For More than Book Value

Stewart Inc. declared and paid dividends of $70,000 to common stockholders during 2005, and it reported net income of $150,000 for the year ended December 31, 2005.

slide52

Equity Method: Purchase For More than Book Value

Investment in Stewart Inc. Common Stock

Dividends 28,000

Additional

depreciation 2,000

Additional

amortization 1,500

Acquisition cost 250,000

Share of earnings 60,000

310,00031,500

Balance 278,500

slide53

Classification

of Security

Available-

Fair market

Stockholder’s

for-sale

value

equity

Held-to-

Amortized

Not

maturity

cost

recognized

Accounting for TemporaryChanges in Value of Securities

Disclosed

at

Report FMV

Change On

Fair market

Income

Trading

value

statement

slide54

Accounting for TemporaryChanges in Value of Securities

Eastwood Inc. purchased the following securities on March 23, 2005.

  • Trading securities:
    • Purchase price (Security #1) $ 8,000
    • Value end of year (#1) $ 7,000
    • Purchase price (#2) $ 3,000
    • Value end of year (#2) $ 3,500
  • Available-for-sale securities:
    • Purchase price (#3) $ 5,000
    • Value end of year (#3) $ 6,100

Continued

slide55

Accounting for TemporaryChanges in Value of Securities

  • Available-for-sale securities:
    • Purchase price (#4) $12,000
    • Value end of year (#4) $11,500
  • Held-to-maturity securities:
    • Purchase price (#5) $20,000
    • Value end of year (#5) $19,000

Continued

slide56

Accounting for TemporaryChanges in Value of Securities

Initial Purchase Entry

Investment in Trading Securities 11,000

Investment in Available-for-Sale

Securities 17,000

Investment in Held-to-Maturity

Securities 20,000

Cash 48,000

Continued

slide57

Accounting for TemporaryChanges in Value of Securities

By the end of the year, the value of the trading securities decreased from $11,000 to $10,500.

December 31, 2005:

Unrealized Loss on Trading Securities 500

Market Adjustment—Trading Securities 500

Continued

slide58

Accounting for TemporaryChanges in Value of Securities

By the end of the year, the value of the available-for-salesecurities increased from $17,000 to $17,600.

December 31, 2005:

Market Adjustment—Available-for-Sale

Securities 600

Unrealized Increase/Decrease in Value

of Available-for-Sale Securities 600

slide59

Accounting for TemporaryChanges in Value of Securities

FASB No. 115puts an end to “cherry-picking.” This is the practice of selectively selling securities whose prices have increased, while keeping those that have experienced losses or have maintained their historical cost.

slide60

Accounting for TemporaryChanges in Value of Securities

Partial Balance Sheet for Eastwood Inc.

Assets

Invest. in trading securities $11,000

Market adjustment—trading sec. (500) $10,500

Invest. in available-for-sale sec. $17,000

Market adjustment 600 17,600

Invest. in held-to-maturity sec. 20,000

$48,100

Stockholders’ Equity

Add unrealized increase in

available-for-sale securities $ 600

slide61

Accounting for TemporaryChanges in Value of Securities

Partial Income Statement for Eastwood Inc.

Other expenses and losses:

Unrealized loss on trading

securities $500

sale of securities
Sale of Securities

On April 1, 2005, the investment in Silmaril’s debt securities is sold for $103,000, which includes accrued interest of $2,500. Interest revenue of $2,105 ($105,248 x .08 x 3/12) would be recorded. On January 1, the debt securities had a carrying value of $105,248. The required amortization for the three-months’ premium between January 1 and April 1 is $395.

slide63

Sale of Securities

Entry to record accrued revenue and to amortize premium:

Apr. 1 Interest Receivable 2,500

Investment in Held-to

Maturity Securities 395

Interest Revenue 2,105

Entry to record sale:

Apr. 1 Cash 103,000

Realized Loss on Sale of

Securities 4,353

Interest Receivable 2,500 Investment in Held-to

Maturity Securities 104,853

transferring securities between categories
Transferring SecuritiesBetween Categories

Treatment of

Change in Value

Transferred

From trading

Any unrealized change in value not previously recognized will be recognized in net income in the current period.

To trading

Any unrealized change in value not previously recognized will be recognized in net income in the current period.

Recognize any unrealized change in value in a stockholders’ equity account.

From held to maturity to

available for sale

Continued

slide65

Transferring SecuritiesBetween Categories

Treatment of

Change in Value

Transferred

From available for sale

to held to maturity

Any unrealized change in value recorded in a stockholders’ equity account is to be amortized over the security’s remaining life using the effective-interest method.

Statement of Financial Standards No. 115, par. 15d

slide66

Transferring SecuritiesBetween Categories

Assume:

Cost of trading security $3,000

Fair market value, end of 2006 3,600

Fair market value at transfer date 3,800

Continued

slide67

Transferring SecuritiesBetween Categories

Investment in Available-for-Sale

Securities 3,800

Market Adjustment--Trading

Securities 600

Unrealized Gain on Transfer

of Securities 200

Investment in Trading Securities 3,000

slide68

Transferring SecuritiesBetween Categories

  • Assume:
    • Cost of available-for-sale security $12,000
    • Fair market value, end of 2006 10,700

Transfer from the available-for-sale category to the trading security category.

Continued

slide69

Transferring SecuritiesBetween Categories

Investment in Trading Securities 10,300

Market Adjustment--Trading

Securities 1,300

Unrealized Loss on Transfer

of Securities 1,700

Unrealized Increase/Decrease

in Value of Available-for-

Sale Securities 1,300

Investment in Available-for-

Sale Securities 12,000

slide70

Transferring SecuritiesBetween Categories

Assume:

Cost of held-to-maturity

security 20,000

Fair market value, Dec. 31,

2006 20,700

Record a transfer from held-to-maturity to the available-for-sale category.

Continued

transferring securities between categories1
Transferring SecuritiesBetween Categories

Investment in Available-for-

Sale Securities 20,400

Unrealized Increase/

Decrease in Value of

Available-for-Sale

Securities 400 Investment in Held-to-

Maturity Securities 20,000

transferring securities between categories2
Transferring SecuritiesBetween Categories

Assume:

Cost of available-for-sale

securities $5,000

Fair market value, end of 2006 6,500

Fair market value at transfer date 5,900

Record a transfer from available-for-sale to held-to-maturity.

Continued

transferring securities between categories3
Transferring SecuritiesBetween Categories

Investment in Held-to-Maturity Securities 5,900

Unrealized Increase/Decrease

in Value of Available-for-Sale Securities 600

Investment in Available-for-

Sale Securities 5,000

Market Adjustment—

Available-for-Sale

Securities 1,500

slide74

Cash Flows from Gains and Losses on Available-for-Sale

Caesh Company began with a $1,000 investment on January 1, 2005.

Cash sales $1,700

Cash expenses (1,400)

Purchases of investment securities (600)

Sale of investment securities

(costing $200) 170

Continued

slide75

Cash Flows from Gains and Losses on Available-for-Sale

Sales $1,700

Expenses (1,400 )

Operating income $ 300

Realized loss on sale of securities (30 )

Net income $ 270

The market value of the remaining securities was $500 on December 31, 2005.

Continued

slide76

Cash Flows from Gains and Losses on Available-for-Sale

This $100 unrealized increase is reported as an increase in Accumulated Other Comprehensive Income.

Caesh Company will report a $100 unrealized increase in the value of it available-for-sale portfolio.

Continued

slide77

Cash Flows from Gains and Losses on Available-for-Sale

Operating activities:

Net income $ 270

Plus realized loss on sale of securities 30 $ 300

Investing activities:

Purchase of investment securities $(600)

Sale of investment securities 170 (430)

Financing activities:

Initial investment by owner 1,000

Net increase in cash $ 870

The statement of cash flows for Caesh Company for 2005 appear as follows:

classification and disclosure
Classification and Disclosure
  • Trading securities
    • The change in net unrealized holding gain or loss that is included in the income statement.
  • Available-for-sale securities
    • Aggregate fair value, gross unrealized holding gains and gross unrealized holding losses, and amortized cost basis by major security type.
    • The proceeds from sales of available-for-sale securities and the gross realized gains and losses on those sales and the basis on which cost was determined in computing realized gains and losses.

Continued

slide79

Classification and Disclosure

  • Available-for-sale securities (continued):
    • The change in net unrealized holding gain or loss on available-for-sale securities that has been included in stockholders’ equity during the period.
  • Held-to-maturity securities:
    • Aggregate fair value, gross unrealized holding gains and gross unrealized holding losses, and amortized cost basis by major security type.
    • The company should disclose information about contractual maturities.

Continued

slide80

Classification and Disclosure

  • Transfers of securities between categories:
    • Gross gains and losses included in earnings from transfers of securities from available-for-sale into the trading category.
    • For securities transferred from held-to-maturity, the company should disclose the amortized cost amount transferred, the related realized or unrealized gain or loss, and the reason for transferring the securities.
slide81

chapter14

The End