Bunga efektif 12% per tahun,jadi bunga efektif per 6 bulan = 12%/2 = 0,06
JURNAL
TGL KETERANGAN JURNAL
2010
01/03/2010 MENJUAL OBLIGASI CASH
UNAMORTIZED TRANSACTION COST
DISCOUNT ON BOND PAYABLE
BOND PAYABLE
2011
1-Mar PEMBAYARAN BUNGA BOND INTEREST EXPENSE
CASH
BOND PAYABLE
TGL KETERANGAN REF
2010
31-Dec
INAL
10,000,000
7,920,937
2,079,063
10,000,000
0
AMORTISASI SALDO
BIAYA OBLIGASI
TRANSAKSI
9,800,000
45,323 9,845,323
48,308 9,893,631
51,489 9,945,120
54,880 10,000,000
-
200,000
NAL
DEBET CREDIT
9,800,000
200,000
-
10,000,000
600,000
600,000
45,323
45,323
-
-
600,000
600,000
48,308
48,308
-
-
-
600,000
600,000
51,489
51,489
-
-
600,000
600,000
54,880
54,880
-
-
200,000 200,000
45,323 154,677
48,308 106,369
51,489 54,880
54,880 -
10,000,000 10,000,000
OBLIGASI DIJUAL DIBAWAH NILAI NOMINAL
Bunga efektif 10% per tahun,jadi bunga efektif per 6 bulan = 12%/2 = 0,05
t
Perhitungan suku bunga efektif
Suku bunga efektif 6.6234232% obligasi
Periode Pembayaran Pangkat (1+i) t bunga efektif
1 500,000 1 1.066234 468,940
2 500,000 2 1.136855 439,810
3 500,000 3 1.212154 412,489
4 10,500,000 4 1.292440 8,124,166
Perhitungan 9,445,405
NILAI TERCATAT 9,445,405
selisih 0
JURNAL
TGL KETERANGAN JURNAL
2010
01/03/2010 MENJUAL OBLIGASI CASH
UNAMORTIZED TRANSACTION COST
DISCOUNT ON BOND PAYABLE
BOND PAYABLE
2011
1-Mar PEMBAYARAN BUNGA BOND INTEREST EXPENSE
CASH
INAL
10,000,000
8,227,025
2,127,570
10,354,595
-354,595
AMORTISASI SALDO
BIAYA OBLIGASI
TRANSAKSI
9,445,405
107,879 9,471,014
113,689 9,498,319
119,817 9,527,433
126,280 9,558,475
-
467,666
URNAL
DEBET CREDIT
9,445,405
200,000
354,595
10,000,000
600,000
600,000
107,879
107,879
- 82,270
- 82,270
600,000
600,000
113,689
113,689
- 86,384
- 86,384
-
600,000
600,000
-
119,817
119,817
- 90,703
- 90,703
-
600,000
600,000
126,280
126,280
- 126,280
- 126,280
-
-
200,000 200,000
107,879 92,121
113,689 - 21,568
119,817 - 141,385
126,280 - 267,665
82,270 272,325
86,384 185,941
90,703 95,238
95,238 -
DEBET CREDIT SALDO
10,000,000 10,000,000
OBLIGASI DIJUAL DIBAWAH NILAI NOMINAL
Bunga obligasi 12% per tahun pembayaran setiap 6 bulan = 12% /2 = 0,06
Pembayaran Bunga 6 bulan = 6% x 10.000.000 = 600.000
Bunga efektif 14% per tahun,jadi bunga efektif per 6 bulan = 14%/2 = 0,07
t
Perhitungan suku bunga efektif
Suku bunga efektif 8.6501102% obligasi
Periode Pembayaran Pangkat (1+i) t bunga efektif
1 700,000 1 1.086501 644,270
2 700,000 2 1.180485 592,977
3 700,000 3 1.282598 545,767
4 10,700,000 4 1.393544 7,678,265
Perhitungan 9,461,279
NILAI TERCATAT 9,461,279
selisih 0
JURNAL
TGL KETERANGAN JURNAL
2010
01/03/2010 MENJUAL OBLIGASI CASH
UNAMORTIZED TRANSACTION COST
DISCOUNT ON BOND PAYABLE
BOND PAYABLE
2011
1-Mar PEMBAYARAN BUNGA BOND INTEREST EXPENSE
CASH
BOND PAYABLE
TGL KETERANGAN REF
2010
31-Dec
NOMINAL
10,000,000
7,628,952.12
2,032,326.75
9,661,278.87
338,721.13
AMORTISASI SALDO
BIAYA OBLIGASI
TRANSAKSI
9,461,279
142,121 9,679,690
155,674 9,916,994
170,487 10,174,825
186,676 10,454,959
-
654,957
JURNAL
DEBET CREDIT
9,461,279
200,000
338,721
10,000,000
600,000
600,000
142,121
142,121
76,290
76,290
600,000
600,000
155,674
155,674
81,360
81,360
-
600,000
600,000
-
170,487
170,487
87,344
87,344
-
600,000
600,000
186,676
186,676
93,458
93,458
-
-
200,000 200,000
142,121 57,879
155,674 - 97,795
170,487 - 268,282
186,676 - 454,958
76,290 262,432
81,630 180,802
87,344 93,458
93,458 -