JAWABAN SOAL 1
- Mencari nilai FV
Total FV = 94.000.000
Cash 70.000.000
Machine 80.000.000
Cash 37.500.000
= (250.000-5.100.000+10.467.766+43.975.000) = Rp 261,01
per lembar
: (70.000+20.000+45.000+55.000) saham
Share Capital-Ordinary (7.000 x Rp 655) 4.585.000
Pengumuman
Pengumuman
Pembagian
Cash 31.950.000
Jawaban Nomor 2
EPS =
b. Tabel amortisasi
Interest Paid Interest Expense Premium Amortization Carrying Amounts
Date (7% × $200,000) (5%×D) (A)-(B) (D)-(C)
(A) (B) (C) (D)
1/1/2015 - - - $217,313
1/1/2016 $14,000 $10,866 $3,134 $214,179
1/1/2017 $14,000 $10,709 $3,291 $210,888
1/1/2018 $14,000 $10,544 $3,456 $207,432
1/1/2019 $14,000 $10,372 $3,628 $203,804
1/1/2020 $14,000 $10,196 $3,804 $200,000
c. Jurnal pencatatan
Tahun 2015
Jurnal saat penerbitan obligasi
Db Cash $ 217,313
Cr Bonds Payable $ 217,313
Tahun 2016
Jurnal saat pembayaran bunga 1 Januari 2016
Db Bonds Interest Payable $ 14,000
Cr Cash $ 14,000