jurnal
tanggal keterangan debit kredit
2004
1-Jul kas 800,004
investasi obligasi 122,251
pendapatan bunga 922,255
2005
1-Jan kas 800,004
investasi obligasi 128,363
pendapatan bunga 928,367
1-Jul kas 800,004
investasi utang 134,781
pendapatan bunga 934,785
2006
1-Jan kas 800,004
investasi obligasi 141,520
pendapatan bunga 941,524
2007
1-Jan kas 800,004
investasi obligasi 156,026
pendapatan bunga 956,030
2008
1-Jan kas 800,004
investasi obligasi 172,019
pendapatan bunga 972,023
18,445,094
18,567,345
18,695,708
18,830,490
18,972,010
19,120,607
19,276,633
19,440,461
19,612,480
19,793,100
19,982,751
nilai obligasi = 30,000,094
harga beli = 32,316,094
yield= 10% 5%
tingkat suku bunga = 12%
periode = 1/2
1-Jul 12%
1-Jan 1,800,006 1,615,805
1-Jul 1,800,006 1,606,595
1-Jan 1,800,006 1,596,924
1-Jul 1,800,004 1,586,770
1-Jan 1,800,009 1,576,108
1-Jul 1,800,009 1,564,913
1-Jan 1,800,009 1,553,158
1-Jul 1,800,009 1,540,816
1-Jan 1,800,009 1,527,856
1-Jul 1,800,009 1,514,249
JURNAL PEMBELIAN
30-Sep-08
PT griya sentosa investasi saham 22,500,094
kas
JURNAL PENJUALAN
32,316,094
184,201 32,131,893
193,411 31,938,482
203,082 31,735,400
213,234 31,522,166
223,901 31,298,265
235,096 31,063,169
246,851 30,816,319
259,193 30,557,126
272,153 30,284,973
285,760 29,999,213
22,500,094
13,300,094
18,000,094
11,850,000
22,500,094
4,499,906
kas
tanggal ket debit kredit
30-Sep PT griya sentosa 22,500,094
30-Sep PT Mandiri utama 13,300,094
30-Sep PT karya utama 18,000,094
31-Oct PT Jaya abadi 11,850,094
investasi saham
tanggal ket debit kredit
30-Sep PT griya sentosa 22,500,094
30-Sep PT Mandiri utama 13,300,094
30-Sep PT karya utama 18,000,094
31-Oct PT Jaya abadi 11,850,094
JURNAL PEMBELIAN
30-Sep-08
PT griya sentosa investasi saham 22,500,094
kas 22,500,094
JURNAL PENJUALAN
debit kredit
22,500,094
35,800,188
53,800,282
65,650,376