JAWAB
NILAI TERCATAT
BUNGA OBLIGASI
NO TANGGAL PEMBAYARAN 6%
POKOK
0 3/1/2010
1 3/1/2010 600,000
2 9/1/2010 600,000
3 3/1/2011 600,000
4 9/1/2011 600,000
12/31/2012 10,000,000
2,400,000
JURNAL
BOND PAYABLE
TGL KETERANGAN REF DEBET KREDIT
2010
1-Mar 10,000,000
Rp 10,000,000
obligasi
bunga efektif
562,931
528,153
495,523
8,213,393
9,800,000
9,800,000
(0)
2,600,000 200,000
DEBET KREDIT
9,800,000
200,000
10,000,000
600,000
600,000
45,323
45,323
600,000
600,000
48,308
48,308
SALDO
10,000,000
9,954,677
9,906,369
SALDO
10,000,000
Tingkat Bunga Efektif 10 %
JAWAB
NILAI TERCATAT
BUNGA OBLIGASI
NO TANGGAL PEMBAYARAN 6%
POKOK
0 3/1/2010
1 3/1/2010 500,000
2 9/1/2010 500,000
3 3/1/2011 500,000
4 9/1/2011 500,000
12/31/2012 10,000,000
2,000,000
JURNAL
BOND PAYABLE
TGL KETERANGAN REF DEBET KREDIT
2010
1-Mar 10,000,000
Rp 10,000,000
obligasi
bunga efektif
473,613
448,618
424,942
8,452,828
9,800,000
9,800,000
(0)
2,200,000 200,000
DEBET KREDIT
9,800,000
200,000
10,000,000
500,000
500,000
46,010
46,010
500,000
500,000
48,573
48,573
SALDO
10,000,000
9,953,990
9,905,417
SALDO
10,000,000
Tingkat Bunga Efektif 10 %
JAWAB
NILAI TERCATAT
JURNAL
BOND PAYABLE
TGL KETERANGAN REF DEBET KREDIT SALDO
2010
1-Mar 10,000,000 10,000,000
Rp 10,000,000
Rp 7,920,936.632
Rp 2,079,063.368
Rp 10,000,000
Rp -
AMORTISASI BIAYA
SALDO OBLIGASI
TRANSAKSI
9,800,000
44,648 9,844,648
48,041 9,892,689
51,691 9,944,381
55,619 10,000,000
200,000
KREDIT
10,000,000
700,000
44,648
700,000
48,041