Investasi Jangka Panjang Adalah – Chapter 16 Investing in Stocks (Short and Long Term) Accounting, Horngren & Harrison “Investing in S a h a m

2 Learning Objectives Be able to classify the types of capital investments Be able to describe investments classified as trading assets Be able to describe investments classified as held for sale Use the equity method to record the value of investments Investing in shares

Investasi Jangka Panjang Adalah

The types of investment are: short-term investment, long-term investment, trading investment, selling investment, stock investment

Rekomendasi Investasi Jangka Panjang Yang Bikin Kaya

Short term investment is a type of investment that can be converted into cash in less than one year. Examples of short-term investments: Current assets Short-term investments are also called stocks. At the investment market in S a h a m

A long-term investment is a type of investment that investors intend to own or hold for more than one year. A type of investment that cannot be converted into cash within one year. Examples of long-term investments: bonds with a maturity of more than one year. More than one year I n v e s t a s i in a m S a h a m

ASSETS Current assets Cash xxx Short-term investments xxx Liabilities xxx Inventory xxx Prepaid expenses xxx Current assets xxx Long-term investments xxx Fixed assets xxx Other assets xxx I n v e s t a s i d a la a m S a h a m

Commercial investments are: investments that will be sold in the near future, usually less than a year. The purpose of this type of investment is to profit from price changes (capital gains). Investments for commercial purposes including shares below 20% I n v est a s i in a m S a ha m

Investasi Jangka Panjang: Tujuan, Tips Dan Jenisnya

The method used in trading investment accounts is the market value method, which is used because these investments will be sold in the near future at their market value. At the end of each year, it must be adjusted according to the market value at that time.

Image On October 23, 2005, McD purchased 500 shares of Ford Motor at a price of $50 per share. McD’s management wants to sell these shares within the next 3 months. 2005 October 23 Short-Term Investments (500 x 500) 25,000 Cash .000 (Purchase of Equity Investments) EQUITY INVESTMENTS

On November 14, McD received a dividend from Ford of $2 per share. Nov Cash (500x $2.00) 1,000 Dividends Result 1,000 (Dividends Received) On December 31, 2005, the market value of McD’s investment was $5,000 Dec Business Investment Loss (25,000- 20,000) Investment 5,000 Market Value (Short Term) Investment in S a h a m

Investment for sale is a type of investment of less than 20% of shares that are not commercial investments, this investment for sale is a current asset if the company intends to dispose of it in less than one year. If the investor does not intend to sell it in the near future, this investment is considered a long-term investment. The value of this investment must also be adjusted at the end of the year with the market value of the equity investment.

Serba Serbi Investasi Jangka Panjang Yang Menguntungkan

Long-term The market value method is used to calculate the amount of investments that are classified as long-term. In fact, the company hopes to sell it at its market price. Illustration On February 23, Dell purchased 1,000 long-term Hewlett-Packard shares and classified them as available-for-sale. Price per share $33 Feb 23 Investment available for sale (1000 x 33) 33,000 Cash ,000 (Purchasing stock investment) Stock investment

Long on July 14, Hewlett paid a dividend of $0.6 per share. July Cash (1,000 x $0.6) 600 Dividends Result 600 (Dividends Received) December 31, 2005 Market value of Dell’s investment is $36,000 Adjusted reserve from investment (36,000-33,000 ) 3,000 Unadjusted market value (hourly adjustment) 3,000 S.

Long-term drawings February 19, 23 Dell sold its investment in Packard for 32,000. May 19 Cash 000 Loss on sale of investments 000 Investments available for sale 33,000 I n v e s a t asi in S a h a m

Investors who invest 20% to 50% of the shares in the issuing company, these investors have significant influence. If the equity investment is 20% to 50% and the investor has significant influence, the investor should calculate their investment using the equity method. Almost 43% of companies use the stock method to account for their investments. Beneficiary companies are often referred to as joint ventures in S a h a m

Mengenal Investasi Jangka Pendek Dan Jenis Jenisnya

Recording the Initial Investment Under the equity method, recording the initial investment is the same as recording it under other methods. Illustration January 6 Amazon.com buys stock for $400,000 for 20% of Drugstore.com’s stock. Jan 6 Long-term investment 400,000 Cash .00033,000 (Purchase capital investment) EQUITY INVESTMENT IN EQUITY

Allocation of Net Profits Under the equity method, the net profits held by the issuing company are added to the value of the investor’s investment. Illustration On December 31, the pharmacy reported a net profit generated by the company of $250,000. December 31 Long-term investment 50,000 ($250,000 x 0.2) Investment income 50,000 (reported net income) Investment in S A H A M

Net profit increases the company’s residual income. If the retained earnings increase, it means that the shareholders’ equity increases. Why does net profit increase the value of the investment? I n v est a s i in a m S a ha m

Dividend Distribution Dividend distribution by a company that issues dividends will reduce the amount of the investor’s investment. Illustration January 17 Pharmacy pays $100,000 dividend to stockholders January 6 Cash .000 ($100,000 x 0.2) Long-term investment 20,000 (dividend paid) Investment

Jangka Pendek & Jangka Panjang) Accounting, Horngren & Harrison

The existence of dividend distribution will lead to a decrease in the amount of retained earnings, even if this retained earnings is part of the company’s stock. Why dividends decrease investment??? I n v est a s i in a m S a ha m

AMAZON.COM’S INVESTMENT BALANCE Based on the records noted above, Amazon.com’s investment value can be described in the following T-account. Amazon.com Long-Term Investments Jan Purchases,000 Jan.17 Dividends Received,000 Dec.31 Net Profit,000 Jan Balance,,000 Investment in Stock

Investment sale Investment sale will reduce the investment amount. Any profit or loss on the sale of this investment should be accounted for. This gain or loss is the difference between the sale price of the investment and the value of the investment itself (book value). On February 13, Amazon.com sold 1/10 of its shares in Drugstore.com for $40,000. on Selling investment 3,000 Long-term investment 43,000 (Selling investment) Investment S a h a m

In the equity method, what affects the amount of investment is the initial investment (initial investment in shares) the announcement of the net profit of the beneficiary company, the distribution of dividends of the beneficiary company, the purchase or sale of the investment in the stock investment.

Contoh Soal Investasi Jangka Panjang

Equity Investments Initial Investments Distribution of Dividends Sale of Investments Declaration of Net Profit Investment in Shares

25 Conclusion Investments can be divided into short-term investments and long-term investments. Examples of short-term investments are investments held for trading. Investments that can be traded and sold are recorded at the market value of the market, how stocks are used. To save the investment amount between 20% and 50%. Under the equity method, the investment value is affected by the initial investment value, net income and dividend distribution of the issuing company. I n v est a s i in a m S a ha m

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