Tugas 1

a) Nilai jual obligasi = 27,160,875

DiskontoObligasi = 2,839,125
b) Jurnal = Kas 27,160,875
Diskonto 2,839,125
Utang Obligasi 30,000,000

c) Tabel Amortisasi Metode bunga efektif

Tgl B.Efektif B.Nominal. Amts.Diskonto Diskonto
1/1/2017 2,839,125
12/31/2017 4,074,131 3,750,000 324,131 2,514,994
12/31/2018 4,122,751 3,750,000 372,751 2,142,243
12/31/2019 4,178,664 3,750,000 428,664 1,713,579
12/31/2020 4,242,963 3,750,000 492,963 1,220,616
12/31/2021 4,316,908 3,750,000 566,908 653,709
12/31/2022 4,401,944 3,750,000 651,944 1,765
25,337,360 22,500,000 2,837,360

Tabel Amortisasi Metode Garis Lurus

AmortisasiDiskonto = 473,188 (Pertahun)
Biaya bunga Efektif = 4,223,188
Tgl Metode Bunga Efektif Metode Garis Luru
Amts.Diskonto BiayaBunga NB Utan Obliasi Amts.Diskonto
1/1/2017 - - 27,160,875
12/31/2017 324,131 4,074,131 27,485,006 473,188
12/31/2018 372,751 4,122,751 27,857,757 473,188
12/31/2019 428,664 4,178,664 28,286,421 473,188
12/31/2020 492,963 4,242,963 28,779,384 473,188
12/31/2021 566,908 4,316,908 29,346,291 473,188
12/31/2022 651,944 4,401,944 29,998,235 473,188
2,837,360 25,337,360 2,839,125

Tugas 2
a) Nilai jual obligasi = 13,918,200
DiskontoObligasi = 1,081,800
b) Jurnal = Kas 13,918,200
Diskonto 1,081,800
Utang Obligasi 15,000,000

c) Tabel Amortisasi Metode bunga efektif

Tgl B.Efektif B.Nominal. Amts.Diskonto Diskonto
1/1/2015 1,081,800
12/31/2015 1,670,184 1,500,000 170,184 911,616
12/31/2016 1,690,606 1,500,000 190,606 721,010
 12/31/2017 1,713,479 1,500,000 213,479 507,531
12/31/2018 1,739,096 1,500,000 239,096 268,435
12/31/2019 1,767,788 1,500,000 267,788 647
8,581,153 7,500,000 1,081,153

Tabel Amortisasi Metode Garis Lurus

AmortisasiDiskonto = 216,360 (Pertahun)
Biaya bunga Efektif = 1,716,360
Tgl Metode Bunga Efektif Metode Garis Luru
Amts.Diskonto BiayaBunga NB Utan Obliasi Amts.Diskonto
1/1/2017 - - 13,918,200
12/31/2017 170,184 1,670,184 14,088,384 216,360
12/31/2018 190,606 1,690,606 14,278,990 216,360
12/31/2019 213,479 1,713,479 14,492,469 216,360
12/31/2020 239,096 1,739,096 14,731,565 216,360
12/31/2021 267,788 1,767,788 14,999,353 216,360
1,081,153 8,581,153 1,081,800
f
NB Utan Obliasi Tgl B.Efektif B.Nominal.
27,160,875 1/1/2017
27,485,006 12/31/2017 4,074,000 3,750,000
27,857,757 12/31/2018 4,123,000 3,750,000
28,286,421 12/31/2019 4,179,000 3,750,000
28,779,384 12/31/2020 4,243,000 3,750,000
29,346,291 12/31/2021 4,317,000 3,750,000
29,998,235 12/31/2022 4,402,000 3,750,000
25,337,000 22,500,000

ris Lurus

Metode Garis Lurus

BiayaBunga NB Utan Obliasi
27,160,875
4,223,188 27,634,063
4,223,188 28,107,250
4,223,188 28,580,438
4,223,188 29,053,625
4,223,188 29,526,813
4,223,188 30,000,000
25,339,125

f
NB Utan Obliasi
13,918,200
14,088,384
14,278,990
 14,492,469
14,731,565
14,999,353

ris Lurus

Metode Garis Lurus

BiayaBunga NB Utan Obliasi
13,918,200
1,716,360 14,134,560
1,716,360 14,350,920
1,716,360 14,567,280
1,716,360 14,783,640
1,716,360 15,000,000
8,581,800
Amts.Diskonto Diskonto NB Utan Obliasi
2,839,000 27,161,000
324,000 2,515,000 27,485,000
373,000 2,142,000 27,858,000
429,000 1,714,000 28,286,000
493,000 1,221,000 28,779,000
567,000 654,000 29,346,000
652,000 2,000 29,998,000
2,838,000