(a) 5-Mar MI 40,000

AP 40,000
3-Apr AP 40,000
NP 40,000
2-Jun Int.Exp. 800
Int.Pay 800
3-Jun NP 40,000
Int.Pay 800
Cash 40,800
7-Jul Cash 150,000
NP 150,000
1-Aug Equipment 100,000
NP 100,000
30-Sep Int.Exp. 1,000
Int.Pay 1,000
1-Oct NP 100,000
Int.Pay 1,000
Cash 101,000
6-Oct Int.Exp. 3,000
Int.Pay 3,000
7-Oct NP 150,000
Int.Pay 3,000
Cash 153,000
1-Dec Cash 80,000
NP 80,000
31-Dec Wages Exp. 168,000
Wages Pay. 168,000
31-Dec Int.Exp. 800
Int.Pay 800
(b) Liability
Current -
Non Current -
NP 80,000
Int.Pay 800
Wages.Pay 168,000
248,800

nb :
misal NP diterbitkan sebelum tanggal diskon
maka NP didiskon dan mengurangi MI
BP 2,000,000 Bunga/6 Bln
Jangka Waktu 5
Bunga Nominal 10% Period
Bunga Pasar 12%
Pokok 1,116,600 1
Bunga 736,000 2
1,852,600 3
4
Jan-02 Cash 1,852,600 5
Bonds P 1,852,600 6
7
8
9
10

Jun-30

Dec-31
 100,000,000 2,000,000,000

Interest (10%*6/12) Market (12%/2) Amortization Unamortized

147,400,000
100,000,000 111,156,000 11,156,000 136,244,000
100,000,000 111,825,360 11,825,360 124,418,640
100,000,000 112,534,882 12,534,882 111,883,758
100,000,000 113,286,974 13,286,974 98,596,784
100,000,000 114,084,193 14,084,193 84,512,591
100,000,000 114,929,245 14,929,245 69,583,346
100,000,000 115,824,999 15,824,999 53,758,347
100,000,000 116,774,499 16,774,499 36,983,848
100,000,000 117,780,969 17,780,969 19,202,879
100,000,000 118,847,827 18,847,827 355,052

Interest Expense 111,156,000

Bonds Payable 11,156,000
Interest Payable 100,000,000

Interest Expense 111,825,360

Bonds Payable 11,825,360
Interest Payable 100,000,000
 Jan-02 Bonds Payable 1,930,416,654
Loss on Redeem 109,583,346
Carrying Value Cash
1,852,600,000
1,863,756,000
1,875,581,360
1,888,116,242
1,901,403,216
1,915,487,409
1,930,416,654
1,946,241,653
1,963,016,152
1,980,797,121
1,999,644,948
2,040,000,000
(a) AB & Rekan
Income Statement
Fees Earned 2,046,000 Ana, Capital
Expenses: Awal
Salaries 872,500 Tambahan Modal
Rent 290,000 (Drawing)
Depr. 112,500 Ana, Capital 31/12
Supplies 125,000
Utilities 151,000
Interest 10,000
Total Exp. 1,561,000
Net Income 485,000

A B NI
Capital 1,100,000 1,000,000 485,000
Salary Allow. 100,000 150,000 - 250,000
Int. Allow. 110,000 100,000 - 210,000 > 10% dari modal awal
12,500 12,500 25,000
222,500 262,500
 (b) A
Capital, 1 Jan 1,100,000
Additional Investment 100,000
1,100,000 Net Income 222,500
100,000 Less Drawing - 100,000
- 100,000 Capital, 31 Des 1,322,500
1,100,000
B Total (c) AB & Rekan
1,000,000 2,100,000 Statement of Financia
- 100,000 Assets
262,500 485,000 Cash 870,000
- - 100,000 AR 1,150,000
1,262,500 2,585,000 Supplies 65,000
Prepaid Rent 120,000
Equipment 2,000,000
Acc.Depr.-Eq - 112,500
Total Assets
 AB & Rekan (d)
Statement of Financial Position
Liability
NP 1,000,000
AP 320,000
SP 72,500
IP 10,000
Unearned Rev. 105,000
Total Liability 1,507,500
4,092,500
Equity
Ana, Capital 1,322,500
Budi, Capital 1,262,500
Ana, Drawing -
2,585,000

4,092,500
Jual Noncash Assets 3,000,000
AR 1,150,000
Supplies 65,000 1&2
Prepaid Rent 120,000
Equipment 2,000,000 3
Acc.Depr.-Eq - 112,500
3,222,500 4

Loss 222,500
 Cash Noncash = Liab A,Cap
870,000 3,222,500 1,507,500 1,322,500
Jual noncash 3,000,000 - 3,222,500 - 111,250
3,870,000 - 1,507,500 1,211,250
Pay Liab. - 1,507,500 - 1,507,500
2,362,500 - - 1,211,250
Cash Distribution - 2,362,500 - 1,211,250
B,Cap
1,262,500
- 111,250
1,151,250

1,151,250
- 1,151,250
 3-Jan Cash 5,000 200
Share Capital-O 2,000
Share Premium-O 3,000
2-Feb Land 960 40
Share Capital-O 400
Share Premium-O 560
11-Mar Cash 6,000
Share Capital-P 5,000
Share Premium-P 1,000
4-Apr Treasury Shares 1,000 -50
Cash 1,000
5-May Organization Exp. 120 5
Share Capital-O 50
Share Premium-O 70
6-Jun Cash 480 20
Treasury Shares 400
Share Premium-T 80 sisanya 10
7-Jul Cash 180 masuk ke
Share Premium-T 20 Retained
Treasury Shares 200 Earnings
8-Sep Share Dividend (10%) 1,450 225
Ordinary Share Distributable 725 500
Share Premium-O 725 725
21-Sep Ordinary Share Distributable 725
Share Capital-O 725
15-Oct Before Ordinary 797,500
No Entry
Treasury 20,000

After Ordinary 1,595,000

Treasury 40,000
3-Nov Cash Dividend 2,195
>
Dividend Payable 2,195

30-Nov
No Entry
11-Dec Dividend Payable 2,195
Cash 2,195
31-Dec Income Summary 750
Retained Earnings 750
 Share Capital-O
Share Premium-O
Share Capital-P
Share Premium-P
Retained Earnings
(Treasury Shares)

10
20

5
10
Ord 1,595,000 1,000 1,595,000,000
Pref 200,000 3,000 600,000,000
2,195,000,000
 Detail for RE
RE (Awal) 6,400,000
Net Income 750,000
( Share Dividend) - 1,450,000
3,505,000 (Cash Dividend) - 2,195,000
3,505,000