Vania Adelina (322019087)

Akuntansi A

Liabilitas (24/04/2020)

Diketahui :
Keterangan data awal karena pembayaran
2x:
Nilai Nominal Obligasi : Rp Rp
100.000.000 100.000.000
n 4 8
:
Bunga Obligasi 8 8
:
Market Rate 10 5
:
Bunga yang harus dibayar setiap periode pembayaran bunga sebesar
A. Menghitung Nilai Pasar Obligasi pada tanggal 1 April
Present Value dari Nominal Obligasi

Present Value Nominal Obligasi Rp

: 67.684.000
Present Value Bunga Obligasi Rp
: 25.852.840
Harga jual/Nilai Pasar Obligasi Rp
: 93.536.840
Nilai Pasar Obligasi Rp
93.536.840
Nilai Nominal Obligasi Rp
100.000.000
Bonds Discount Rp
(6.463.160)
Amortizing Bond Discount

Metode: Effective Interest Method

PT. BALACK

BOND DISCOUNT AMORTIZATION

Effective Interest Method - Semiannual Intere

8% Bonds Issued at 10%

(A) (B)
Periode Bunga Tengah Bunga yang harus Beban Bunga yang
Tahunan dibayar Dicatat
(100 jt x 4%) 5% x (D)

Rp Rp
4.000.000 4.676.842
Rp Rp
Issued Date 4.000.000 4.710.684
1 Rp Rp
2 4.000.000 4.746.218
3 Rp Rp
4 4.000.000 4.783.529

5 Rp Rp
4.000.000 4.822.706
6 Rp Rp
4.000.000 4.863.841
7 Rp Rp
4.000.000 4.907.033
8 Rp Rp
4.000.000 4.952.307
Rp Rp
32.000.000 38.463.160
B. Jurnal yang diperlukan dari 1 April 2020 sampai 31 Desember
2022
General Jo
Date Account Title and Explanation
Apr ' 20 Cash
Bond Payable

Okt ' 20 Bond Interest Payable

Bonds Payable
Cash

Des ' 20 Bonds Interest Expense

Bonds Payable
Bonds Interest
Payable
Bonds Interest exp : (4.710.684*3/6)
Bonds Interest Payable : (4.000.000/2)
Apr ' 21
Bond Interest Expense
Bond Interest Payable
Bonds Payable
Cash
 Okt ' 21 Bond Interest Payable
Bonds Payable
Cash

Des ' 21 Bonds Interest Expense

Bonds Payable
Bonds Interest
Payable
Bonds Interest exp : (4.783.529*3/6)
Bonds Interest Payable : (4.000.000/2)
Apr ' 22
Bond Interest Expense
Bond Interest Payable
Bonds Payable
Cash
Okt ' 22
Bond Interest Payable
Bonds Payable
Cash
Des ' 22 Bonds Interest Expense
Bonds Payable
Bonds Interest Payable
Bonds Interest exp : (4.863.841*3/6)
Bonds Interest Payable : (4.000.000/2)

C. Jurnal penebusan Obligasi, jika ditebus tanggal 1 Oktober 2022 dengan

kurs 105
Nilai Buku Obligasi : Rp 97.276.819 Nilai
Penebusan Obligasi: Rp 105.000.000
Rugi Penebusan Obligasi Rp (7.723.181)

Maka Jurnal penebusannya:

Bonds payable

31-Des-22 Loss on Bond Redemption

Cash
 Nilai Present Value utk Nom:
0,67684

Nilai Present Value utk Bunga :

6,46321

Rp 4.000.000

est Payments
(C) (D)
Nilai buku
Amortisasi Discount
obligasi
(B)-(A) (D)+(C)
Rp
Rp 93.536.840
676.842 Rp
Rp 94.213.682
710.684 Rp
Rp 94.924.366
746.218 Rp
Rp 95.670.584
783.529 Rp
96.454.113
N
Rp Rp
822.706 97.276.819
Rp Rp
863.841 98.140.660
Rp Rp
907.033 99.047.693
Rp Rp
952.307 100.000.000
Rp
6.463.160
ournal
Page : J1
Post. Reff Debit Credit
Rp Rp
93.536.840 93.536.840
Rp Rp
4.676.842 676.842
Rp
4.000.000
Rp
Rp
2.355.342
355.342
Rp
2.000.000
Rp
2.355.342
Rp Rp
2.000.000 355.342
Rp
4.000.000
Rp Rp
4.746.218 746.218
Rp
4.000.000
Rp
Rp
2.391.765
391.765
Rp
2.000.000
Rp
2.391.765
Rp Rp
2.000.000 391.765
Rp
4.000.000
 Rp Rp
4.822.706 822.706
Rp
4.000.000
Rp Rp
2.431.921 431.921
Rp
2.000.000

Rp 97.276.819
Rp 7.723.181
Rp 105.000.000