No.

1
Pada 1 Januari 2013 PT Angkasa menerbitkan Utang Wesel dengan nominal $500,000 seharga $532,397.19. Utang Wesel a
jatuh tempo pada 1 Januari 2017 dengan bunga yang ditetapkan 11% dibayar tiap 31 Desember. Tingkat bunga pasar yang
berlaku untuk wesel sejenis diketahui 9%

1. Tabel bunga dan amortisasi

Date Cash Paid Interest Expense Premium Amortization

1 Januari 2013
31 Desember 2013 55,000.00 47,915.75 7,084.25
31 Desember 2014 55,000.00 47,278.16 7,721.84
31 Desember 2015 55,000.00 46,583.20 8,416.80
31 Desember 2016 55,000.00 45,825.69 9,174.31

2. Jurnal 31 Desember 2013

31/12/13 Interest expense 47,915.75

Notes payable 7,084.25
Cash 55,000.00

3. Jurnal 31 Desember 2014

31/12/14 Interest expense 47,278.16

Notes payable 7,721.84
Cash 55,000.00

4. Jurnal bila pada 1 Mei 2015 Utang Wesel dilunasi secara tunai dengan kurs 105%
Carrying amount of notes pada 1 Mei 2015 = 517,591.10
= 514,785.50
Pelunasan utang wesel (105% x 500.000,00) = 525,000.00
Loss on estanguishment of Debt = 10,214.50

01/05/15 Notes payable 514,785.50

Loss on estanguishment of Debt 10,214.50
Cash 525,000.00

5. Jurnal bila pada 1 Mei 2015 Utang Wesel dilunasi dengan Equipment
Harga perolehan Equipment = 600,000.00
Less : Accumulated Depreciation - Equipment = (90,000.00)
Carrying amount of Equipment 1/5/15 = 510,000.00
Fare Value of Equipment = 495,000.00
Loss on disposal of Equipment 15,000.00

01/05/15 Notes payable 514,785.50

Acc. Depreciation - equipment 90,000.00
Loss on disposal of Equipment 15,000.00
Equipment 600,000.00
Gain on estanguishment of Debt 19,785.50
*) Gain on estanguishment = Notes payable - FV of Equipment
= 514.785,50 - 495.000,00
rga $532,397.19. Utang Wesel akan
mber. Tingkat bunga pasar yang

Carrying amount of
Notes
532,397.19
525,312.94
517,591.10
509,174.30
499,999.99

- 4/12 x 8.416,80

*)
No. 2
Pada 1 Januari 2013 PT Angkasa menerbitkan Utang Wesel dengan nominal $200,000 seharga $187.580. Utang Wesel akan
jatuh tempo pada tanggal 1 Januari 2015 dengan bunga yang ditetapkan 5% (untuk 3 bulan) dibayar tiap akhir 3 bulan
(quarterly). Tingkat bunga pasar yang berlaku untuk wesel sejenis diketahui 24% per tahun. Perusahaan membuat laporan
keuangan tahunan setiap tanggal 31 Agustus.

1. Tabel bunga dan amortisasi

Date Cash Paid Interest Expense Discount Amortization

1 Januari 2013
31 Maret 2013 10,000.00 11,254.80 1,254.80
30 Juni 2013 10,000.00 11,330.09 1,330.09
30 September 2013 10,000.00 11,409.89 1,409.89
31 Desember 2013 10,000.00 11,494.49 1,494.49
31 Maret 2014 10,000.00 11,584.16 1,584.16
30 Juni 2014 10,000.00 11,679.21 1,679.21
30 September 2014 10,000.00 11,779.96 1,779.96
31 Desember 2014 10,000.00 11,886.76 1,886.76

2. Jurnal transaksi tahun 2013

01/01/13 Notes payable 187,580.00

Cash 187,580.00

31/03/13 Interest expense 11,254.80

Notes payable 1,254.80
Cash 10,000.00

31/06/13 Interest expense 11,330.09

Notes payable 1,330.09
Cash 10,000.00

31/08/13 Interest expense 7,606.60

Notes payable 939.93
Interest payable 6,666.67
> Jurnal penyesuaian untuk mengakui adanya beban bunga di akhir periode pembukuan

30/09/13 Interest expense 3,803.30

Interest payable 6,666.67
Notes payable 469.96
Cash 10,000.00

31/12/13 Interest expense 11,494.49

Notes payable 1,494.49
Cash 10,000.00
3. Jurnal bila pada 31 Desember 2014 Utang Wesel dilunasi dengan 10.000 lembar saham
Carrying amount of notes pada 31 Des 2014 = 200,000.00
Pelunasan utang wesel
Share Capital - Ordinary ($18 / lembar) = 180,000.00
Share Premium - Ordinary (210.000 - 180.000) = 30,000.00
Loss on estanguishment of Debt 10,000.00

31/12/14 Notes payable 200,000.00

Loss on estanguishment of Debt 10,000.00
Share Capital - Ordinary 180,000.00
Share Premium - Ordinary 30,000.00

4. Jurnal bila pada 1 Januari 2015 Utang Wesel dilunasi dengan Equipment
Carrying amount of notes pada 1 Jan 2015 = 200,000.00

Harga perolehan Equipment = 300,000.00

Less : Accumulated Depreciation - Equipment = (110,000.00)
Carrying amount of Equipment 1/5/15 = 190,000.00
Fare Value of Equipment = 190,000.00
Gain / (Loss) on disposal of Equipment -

01/01/15 Notes payable 200,000.00

Acc. Depreciation - equipment 110,000.00
Equipment 300,000.00
Gain on estanguishment of Debt 10,000.00

*) Gain on estanguishment = Notes payable - FV of Equipment

= 200.000,00 - 190.000,00
rga $187.580. Utang Wesel akan
) dibayar tiap akhir 3 bulan
Perusahaan membuat laporan

Carrying amount of
Notes
187,580.00
188,834.80
190,164.89
191,574.78
193,069.27
194,653.42
196,332.63
198,112.59
199,999.34

de pembukuan
*)