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Lembar kerja soal 2 pertanyaan 1

Dasar perhitungan tanggal 1 Maretl 2012


Nilai nominal obligasi = 10.000 x Rp 100.000,00 = Rp 1.000.000.000,00 → A
Bunga nominal: 9% : 3 = 3% x Rp 1.000.000.000,00 = Rp 30.000.000,00 → R
Bunga efektif: 12% : 3 = 4% → i
Jangka waktu obligasi: 5 tahun → n = 5 x 3 = 15
Nilai tunai nilai nominal utang obligasi::
1
A x ----------
(1 + i)n
1
Rp 1.000.000.000,00 x ----------------- = Rp 555.260.000
( 1 + 0.04)15

Nilai tunai bunga nominal utang obligasi


1
1 - -------------------
( 1 + i )n
R x -------------------------------
I
1
1 - -------------------
( 1 + 0.03)15
Rp 30.000.000,00 x ----------------------------- = Rp 358.138.000 +
0.03

Nilai tunai utang obligasi tanggal 1 Februari = Rp 913.398.000

Disusun oleh: Dra A. Tien Sukaesih .,Ak 11


Bunga berjalan: 1Peb s/d 1 Maret 2012 = 1 bulan
Bunga efektif = 1/12 x 12% x Rp 913.398.000 = Rp 9.134.000 +
Harga jual utang obligasi tanggal 1 Maret 2012 = Rp 922.532.000
Bunga nominal = 1/12 x 9% x Rp 1.000.000.000 = Rp 7.500.000 -
Nilai tunai utang obligasi tanggal 1 Maret 2012 = Rp 915.032.000
Lembar kerja soal 2 pertanyaan 2
PT Bintang Utara

General Journal

Per 31th June 2012

Date / year Description Ref Debit Credit


(Rp) (Rp)
2012 1. Cash 915.032.000
Maret Bond payable 915.032.000
Cash 7.500.000
Bond interest expense 7.500.000

PT Bintang Utara
Schedule of Discount Amotization on Bonds Payable

Carriying
Date & Discount
Cash Paid Interest Expense Amount
Years
Amortized 0f Bonds
01/02/201 Rp 913.398.000
2      
01/03/201 Rp 915.032.000
2 Rp 7.500.000 Rp 9.134.000 Rp 1.634.000
01/06/201 Rp 919.983.000
2 Rp 22.500.000 Rp 27.451.000 Rp 4.951.000
01/10/201 Rp 926.782.000
2 Rp 30.000.000 Rp 36.799.000 Rp 6.799.000
31/12/201 Rp 932.085.000
2 Rp 22.500.000 Rp 27.803.000 Rp 5.303.000
01/02/201 Rp 933.906.000
3 Rp 7.500.000 Rp 9.321.000 Rp 1.821.000
01/06/201 Rp 941.262.000
3 Rp 30.000.000 Rp 37.356.000 Rp 7.356.000
01/10/201 Rp 948.912.000
3 Rp 30.000.000 Rp 37.651.000 Rp 7.650.000
31/12/201 Rp 954.879.000
3 Rp 22.500.000 Rp 28.467.000 Rp 5.967.000
01/02/201 Rp 7.500.000 Rp 9.549.000 Rp 2.049.000 Rp 956.928.000
4
Lembar kerja soal 2 pertanyaan 3 ( lihat tabel amortisasi di atas )
PT Bintang Utara

General Journal

Per. 31th June 2012

Date / year Description Ref Debit Credit


(Rp) (Rp)
2012 1. Bond interest expense 30.000.000
June Cash 30.000.000
Bond interest expense 4.951.000
Bond payable 4.951.000

Octo 1. Bond interest expense 36.799.000


Cash 30.000.000
Bond payable 6.799.000

Dec 31 Bond interest expense 27.803.000


Bond Payable 5.303.000
Bond interest payable 22.500.000

Lembar kerja soal 2 pertanyaan 4 ( lihat tabel amortisasi di atas )


PT Bintang Utara

General Journal

.....................................................

Date / year Description Ref Debit Credit


(Rp) (Rp)
2013 1. Bond interest payable 22.500.000
Jan Bond interest expense 22.500.000

Feb 1. Bond interest expense 31.821.000


Cash 30.000.000
Bond payable 1.821.000
Lembar kerja soal 2 pertanyaan 5
Dasar perhitungan tanggal 1 Februari 2014
1. Nilai tunai Utang Obligasi = 2.000/10.000 x 956.928.000 = Rp 191.386.000
2. Amortisasi diskon 1 Feb – 1 Apr = 2 bulan
- Bunga efektif = 2/12 x 12% x 191.386.000 = Rp 3.828.000
- Bunga Nominal = 2/12 x 9% x 200.000.000 = Rp 3.000.000
= Rp 828.000

3. Nilai tunai utang obligasi 1 April = Rp 191.386.000 – Rp 828.000 = Rp 190.558.000


4. Pelunasan = Nilai pelunasan obligasi = Rp 210.000.000
= Nilai tunai obligasi 1 Apr = Rp 190.558.000 -
= Kerugian/Loss of redemption = Rp 19.442.000

5. Pembayaran = Rp 210.000.000 + 3.000.000 = Rp 213.000.000

PT Bintang Utara

General Journal

Date / year Description Ref Debit Credit


(Rp) (Rp)
2014
Apr 1 Bond payable 190.558.000
Loss of redemption 19.442.000
Cash 210.000.000

1 Bond interest expense 3.000.000


Cash 3.000.000

Tabel amortisasi setelah pelunasan tanggal 1 April 2014


Schedule of Discount Amotization on Bonds Payable

Carriying
Date & Discount
Cash Paid Interest Expense Amount
Years
Amortized 0f Bonds
01/02/201
4       Rp 765.542.000
01/06/201
4 Rp24.000.000 Rp 30.622.000 Rp 6.622.000 Rp 772.164.000
01/10/201
4 Rp24.000.000 Rp 30.887.000 Rp 6.887.000 Rp 779.051.000
31/12/201
4 Rp18.000.000 Rp 23.372.000 Rp 5.372.000 Rp 784.423.000
Lembar kerja soal 2 pertanyaan 6 (lihat tabel di atas)
PT Bintang Utara

General Journal

Date / year Description Ref Debit Credit


(Rp) (Rp)
2014 1. Bond interest expense 30.662.000
June Cash 6.622.000
Bond payable 24.000.000

Octo 1. Bond interest expense 30.887.000


Cash 6.887.000
Bond payable 24.000.000

Dec 31 Bond interest expense 23.372.000


Bond Payable 5.372.000
Bond interest payable 18.000.000

Lembar kerja soal 2 pertanyaan 7


PT Bintang Utara
Statement of Financial Position
December 31.2014
(partial)

Current Liablities:
Bond Interest Payable Rp 5.372.000
.................................................................................. ..............................................
................................................................................. ...............................................
Non current liabilities:
Bond Payable Rp 784.423.000
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