The document summarizes the accounting entries for an investment in a company (S) over 2009 and 2010. In 2009, the investment amount was 48,750 with income of 2,250. In 2010, the investment amount was retroactively adjusted to 49,350, then increased to 99,000 and 147,750 total as of January 2010. Income from the investment in 2010 was 27,000. The conclusion summarizes that the investment in S at the end of 2009 was 48,750 with income of 2,250. In 2010, the investment was 160,950 with income of 26,100.

1. Bab 2
No. 4
1 Juli 2009
Cost Investment 48.750
Ekuitas S 1 januari 2009 300.000
+Income (1/2 *40,000) 20.000
-Dividend mei (15.000)
Ekuitas 1 Juli 2009 305.000
Porsi 15% 45.750
Kelebihan dialokasikan ke paten 3.000
Jurnal Tahun 2009
Investment in TS 48.750
Cash 48.750
Cash 2.250
Dividend Revenue (15.000*15%) 2.250
1 Januari 2010
Retroactive adjustement atas investasi tahun 2009 (kepemilikan telah diatas 20% atas investasi baru)
Investment before adjustment 48.750
Adjustment :
+ Income (1/2 *40.000*15%) 3.000
- Dividend (15.000*15%) (2.250)
- Amortisasi Paten ( 3000/10th*1/2) ( 150)
Investment after adjustment 49.350

2. Total Adjustment 600 (49.350-48.750)
Cost Investment (new) 99.000
Ekuitas S 1 januari 2010 = 310.000
Porsi 30% 93.000
Selisih dialokasikan ke paten 6.000
Jurnal Tahun 2010
Investment AFS 147.750
Investment in T/S 48.750 Mencatat Reklasifikasi
Investasi
Cash 99.000
Investment AFS 600
Retroactive
Retained Earning 600 adjustment
Cash (30.000*45%) 13.500
Penerimaan Dividen
Investment in S 13.500 Mei dan November
Investment AFS 27.000 Pengakuan Bagian Laba
Income from S (60.000*45%) 27.000 S tahun 2010
Income from S 900
Amortisasi Paten
Investment AFS 900
** atas investasi pertama 3000/10th = 300
***atas Investasi kedua 6000/10th = 600

3. Kesimpulan
2009
Investment in S akhir 48.750
Income from S 2.250
2010
Investment in S akhir 160.950
Income from S 26.100