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JURNAL TRANSAKSI PT SHAF

2-Jan Investment in PT MUG Stock 432,000,000


Cash 432,000,000

1-Feb Investment in PT XYX Bonds 12,246,000


Interest Income 480,000
Cash 12,726,000

1-Mar Investment in PT ABC Bonds 46,666,667


Interest Income 833,333
Cash 47,500,000

1-Apr Cash 720,000


Int. Income 720,000
Int Income 8,786
Investment in PT XYX Bonds 8,786

1-Jul Cash 80,000,000


Investment in PT MUG Stock 80,000,000
Cash 2,500,000
Int Income 2,500,000
Investment in PT ABC Bonds 289,855
Interest Income 289,855

1 Okt Cash 720,000


Int Income 720,000
Interest Income 289,855
Investment in PT XYX Bonds 289,855
1 Des Cash 2,492,000
Loss on Sale (42,800)
Investment in PT XYX Bonds 2,449,200
JURNAL ATAS TRANSAKSI PT XYX
2-Jan-10 Cash 12,726,000
BP 12,000,000
Int payable 480,000
Premium on BP 246,000
1/4/2010 Int expense 720,000
Cash 720,000
Premium on BP 21,429
Int Expense 21,429
1/10/2010 Int expense 720,000
Cash 720,000
Premium on BP 64,286
Int Expense 64,286
31/12/10 Int expense 336,000
Int Payable 336,000
JURNAL ATAS TRANSAKSI PT ABC
1/3/2010 Cash 47,500,000
Disc on BP 3,333,333
BP 50,000,000
Int Expense 833,333
1/7/2010 Int expense 2,500,000
Cash 2,500,000
Int expense 217,391
Disc on BP 217,391
31/12/10 Int expense 2,500
Int payable 2,500