微觀經(jīng)濟(jì)學(xué)investments-免費(fèi)閱讀
【正文】 1 Chapter 17 Investments PowerPoint presentation by Dr Anne Abraham University of Western Sydney 169。 2020 John Wiley amp。 Sons Australia, Ltd WHY ENTITIES INVEST PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 2 LO1 ACCOUNTING FOR DEBT INVESTMENTS ? Debt investments are investments in government and pany bonds ? Entries are required to record – Acquisition – Interest revenue – Sale Example – On 1 Jan 2020 Barr Ltd buys 50 Telstra Ltd 8% 10year $1000 bonds for $54 000 including brokerage fees of $1000 PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 3 LO2 Recording acquisition of bonds – Cost principle is applied PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 4 Jan 1 Debt Investments 54 000 Cash 54 000 (To record purchase of 50 Telstra bonds) Recording interest on bonds – Interest is paid semiannually PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 5 Jul 1 Cash ($50 000 x 8% x 6/12) 2 000 Interest Revenue 2 000 (To record receipt of interest on Telstra bonds) Jan 1 Debt Investments 54 000 Cash 54 000 (To record purchase of 50 Telstra bonds) Recording interest on bonds continued – If Barr’s financial year ends on 31 December, interest will need to be accrued PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 6 Dec 31 Interest Receivable 2 000 Interest Revenue 2 000 (To accrue interest on Telstra bonds) Jan 1 Cash 2 000 Interest Receivable 2 000 (To record receipt of accrued interest) Recording sale of bonds – On 1 January 2020 Barr receives proceeds of $58 000 on sale of the bonds PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 7 Jan 1 Cash 58 000 Debt Investments 54 000 Gain on sale of debt investments 4 000 (To record sale of Telstra bonds) ACCOUNTING FOR EQUITY INVESTMENTS ? Equity investments are investments in the shares of panies ? Accounting guidelines for equity investments PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 8 Investor’s ownership Presumed interest in investee’s influence Accounting ordinary shares on investee guidelines 20% Insignificant Cost method 20% – 50% Significant Equity method 50% Controlling C
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