a.

b.
c.

d.

b. Bonds Amortization Schedule

Date Interest Receivable Interest Revenue Bonds Amortization Book Value
Jan-19 537,907.4
Dec-19 60,000 53,791 6,209 531,698
Dec-20 60,000 53,170 6,830 524,868
Dec-21 60,000 52,487 7,513 517,355
Dec-22 60,000 51,735 8,265 509,090
Dec-23 60,000 50,909 9,091 499,999
 1-Jan-19 Bonds Investment 537,907.4
Cash 537,907.4
Udah
31-Dec-19 Interest Receivable 60,000
Interest Revenue 53,791
Bonds Investment 6,209
31-Dec-20 Interest Receivable 60,000
Interest Revenue 53,170
Bonds Investment 6,830
 a.

b.

c.

d.

b. Bonds Amortization Schedule

Date Interest Receivable Interest Revenue Bonds Amortization Book Value
Jan-19 537,907.4
Dec-19 60,000 53,791 6,209 531,698
Dec-20 60,000 53,170 6,830 524,868
Dec-21 60,000 52,487 7,513 517,355
Dec-22 60,000 51,735 8,265 509,090
Dec-23 60,000 50,909 9,091 499,999
 1-Jan-19 Bonds Investment 537,907.4
Cash 537,907.4
31-Dec-19 Interest Receivable 60,000
Interest Revenue 53,791
Bonds Investment 6,209
Fair Value Adjustment 2,502
Unrealized Gain or loss - income 2,502
31-Dec-20 Unrealized Gain or loss - income 12,370
Fair Value Adjustment 12,370

31-Dec-20 Unrealized Gain or loss - equity 12,370

Fair Value Adjustment 12,370
a. Bonds Payable 8,302
Unrealized holding gain or loss - income 8,302
b. Unrealized holding gain or loss - income 8,170
Bonds Payable 8,170

b. Bonds Amortization Schedule

Date Interest Receivable Interest Revenue Bonds Amortization Book Value
Jan-19 537,907.4
Dec-19 60,000 53,791 6,209 531,698
Dec-20 60,000 53,170 6,830 524,868
Dec-21 60,000 52,487 7,513 517,355
Dec-22 60,000 51,735 8,265 509,090
Dec-23 60,000 50,909 9,091 499,999
a.

b.

c.

d.

e.

f.
Bonds Investment 108,660
Cash 108,660
Cash 7,000
Interest Revenue 5,433
Debt Investment 1,567
Cash 7,000
Interest Revenue 5,272
Debt Investment 1,728
Bonds Investment 108,660
Cash 108,660
Trading
Cash 7,000
Interest Revenue 5,433
Debt Investment 1,567
Unrealized holding gain or loss - income 593
Fair value adjustment 593

Held-for-collection and selling

Cash 7,000
Interest Revenue 5,433
Debt Investment 1,567
Unrealized holding gain or loss - equity 593
Fair value adjustment 593
Cash 7,000
Interest Revenue 5,272
Debt Investment 1,728
Fair value adjustment 122
Unrealized holding gain or loss - equity 122
a. Unrealized holding gain or loss-income 1,300
Fair value adjustment 1,300
b. Current Asset
Investment, short-term 53,000
Add: Fair Value Adjustment 1,500 54,500

c. Cash 15,300
Loss on sale of equity investment 2,200
Equity Investment 17,500
d. Unrealized holding gain or loss-equity 1,300
Equity Investment 1,300
Situation 1 2019
Mar-18 Equity Investment 280,000
Cash 280,000
Jun-30 Cash 75,000
Dividend Revenue 75,000
Dec-31 Fair Value Adjustment 20,000
Unrealized holdinf gain or loss-income 20,000

Situation 2 2019
Jan-01 Equity Investment 67,500
Cash 67,500
Jun-15 Cash 9,000
Equity Investment 9,000
Dec-31 Equity Investment 21,250
Investment Income 21,250
a. 2019
Dec-31

b. 2020
Mar-01

c. Apr-01

d. Dec-31
Unrealized holding gain or loss - income 5,900
Fair value adjustment 5,900

Cash 66,300
Loss on sale of equity investment 5,200
Equity Investment 71,500
Equity Investment 52,500
Commision Expense 1,300
Cash 53,800
Unrealized holding gain or loss - income 3,200
Fair value adjustment 3,200
a. Loss on Impairment 60,000
Allowance for impaired debt investment 60,000
b. Basis cost yang baru jadi 740.00. Karena udah di impaired maka ga boleh di amortisasi aset ke maturity value asliny
c. Allowance for impaired debt investment 20,000
Reversal of impairment loss 20,000
aset ke maturity value aslinya.
a.

b.

c.

d.
2020
Loss on impairment 800,000
Allowance for impaired debt investment 800,000
Allowance for impaired debt investment 450,000
Reversal of impairment loss 450,000 Kalau di impair
Fair Value Adjustment 450,000
Unrealized gain or loss-income 450,000 Kalau ga di impair

Loss in impairment 250,000

Unrealized gain or loss-equity 550,000 ga semua penurunan
harganya impair, jadi
Allowance for impaired debt investment 250,000 selisihnya akui sebagai
Fair Value Adjustment 550,000 unrealized loss