Available-For-Sale Marketable Securities

Debt Dividend Receivable/Cash, Credit Dividend/Interest Revenue(IN INCOME STATEMENT)

Dividend/Interest (Trading/Available-For-Sale)

Debit/Credit Allowance to adjust to market (AFS), Debit/Credit Unrealized Holding Gain/Loss(DOES NOT GO IN INCOME STATEMENT, GOES UNDER OTHER COMPREHENSIVE INCOME IN SHAREHOLDERS EQUITY)

Adjust Book Value to Market Value (Available-For-Sale)

Debit Investment in Marketable Securities, Credit Cash (the cost)

Cost of Acquisition (All)

Available-For-Sale

Investments that are not classified as held-to-maturity or trading are ___________________.

Debit Cash(Amount Got Paid), Credit Total Investment in Total Securities, Debit/Credit Realized Gains/Losses (In income statement), close allowance account(debit/credit allowance, debit/credit adjustment previously recognized unrealized holding loss in OCI NOT IN INCOME STATEMENT)

Record Sale (Available For Sale)