SOAL 9
1 Jan 05
100,000,000
80,000,000
20,000,000
Kas
10,620,000
Utang Obligasi
Premi
TABEL AMORTISASI
8%x10 juta
620.000 : 5
Tgl
Dibyrkan
Bi Bunga
Premi
1 jan 09
800,000
676,000
1 JULI 09
400,000
338,000
Premi Blm
Amor
124,000
124,000
62,000
62,000
1 jan 10
800,000
676,000
124,000
338,000
62,000
400,000
PELUNASAN
Nilai Buku
Pelunasan
Rugi Pelunasan
SOAL 8
1 Jan 99
Tanggal
1 Jan 99
1 Juli 99
1 jan 00
1 juli 00
1 jan 01
1 juli 01
1 jan 02
1 juli 02
1 jan 03
1 juli 03
1 agt 03
1 jan 04
JURNAL PELUNASAN
10,062,000 Utang Obligasi
10,100,000 Premi
(38,000) Rugi Pelunasan
Kas = 97%x10.000.000
Diskonto = 10jt - 9,7jt
Utang Obligasi
Dibayarkan Bi Bunga
9,700,000
300,000
10,000,000
Diskonto
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
780,000
780,000
780,000
780,000
780,000
780,000
780,000
780,000
780,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
750,000
780,000
30,000
10,000,000
620,000
Nilai Buku
10,124,000
10,062,000
100,000,000
20,000,000
20,000,000
100,000,000
10,000,000
AL PELUNASAN
g Obligasi
Pelunasan
Kas
Nilai Buku
9,700,000
9,730,000
9,760,000
9,790,000
9,820,000
9,850,000
9,880,000
9,910,000
9,940,000
9,970,000
10,000,000
10,000,000
62,000
38,000
10,100,000