a. (1) Laba bersih PT Randika dengan Metode Biaya: (dalam ribuan 000)
|
20X6
|
$140,000
|
+
|
.30($20,000)
|
=
|
$146,000
|
|
20X7
|
$ 80,000
|
+
|
.30($40,000)
|
=
|
$ 92,000
|
|
20X8
|
$220,000
|
+
|
.30($30,000)
|
=
|
$229,000
|
|
20X9
|
$160,000
|
+
|
.30($20,000)
|
=
|
$166,000
|
(2) Laba bersih PT Randika dengan Metode Ekuitas: (dalam ribuan 000)
|
20X6
|
$140,000
|
+
|
.30($30,000)
|
=
|
$149,000
|
|
20X7
|
$ 80,000
|
+
|
.30($50,000)
|
=
|
$ 95,000
|
|
20X8
|
$220,000
|
+
|
.30($10,000)
|
=
|
$223,000
|
|
20X9
|
$160,000
|
+
|
.30($40,000)
|
=
|
$172,000
|
b. Ayat Jurnal dicatat oleh PT Randika di 20x8:
(1) Metode biaya:
kas 12.000.000
Pendapatan dividen 9,000.000
Investasi di Valley Stock 3.000.000
(2) Metode ekuitas:
kas 12.000.000
Investasi di Valley Stock 12.000.000
Investasi di saham PT valerindo 3.000.000
Pendapatan dari PT Valerindo 3.000.000
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