Naufalliani Hasna Adyatma

C0C018019

PRAKTIK AKM 2

Lembar kerja soal 4

Dasar perhitungan:

Beban Bunga = 12% x 360.000.000 = 43.200.000

Penyesuaian Beban Bungan = 9:12 x12% x 360.000.000 = 32.400.000

PT Bunga Teratai

General Journal

Date / year Description Ref Debit Credit

(Rp) (Rp)
1 April Kendaraan 400.000.000
Notes Payable 360.000.000
Kas 40.000.000

Beban Bunga 43.200.000

Utang 43.200.000

1 Mei Kas 920.000.000

Notes Payable 920.000.000

31 Desember Utang Bunga 32.400.000

Beban Bunga 32.400.000

PT Bunga Teratai

Adjustment Journal

Date / year Description Ref Debit Credit

(Rp) (Rp)
31 Desember Utang Bunga 32.400.000
Beban Bunga 32.400.000
 PT Bunga Teratai

Statement of Financial Position

December 31

(parsial)

Liabilities:

Current liabilities:

Notes Payable Rp 1.280.000.000

Utang Bunga Rp 10.800.000

Non current liabilities:

 Pertemuan 2 dan 3

Praktika Utang Jangka Panjang

(Non Current Liabilities / Long-term Liabilities)

Lembar kerja soal 1 pertanyaan 1
Dasar perhitungan tanggal 1 April 2012
Total nilai nominal obligasi = Rp 1.000.000.000,00 → A
Bunga nominal: 12% : 3 = 4% x Rp 1.000.000.000,00 = Rp 40.000.000,00 → R
Bunga efektif: 9% : 3 = 3% → 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 641.861.947
( 1 + 0.03)15
Nilai tunai bunga nominal utang obligasi
1
1 - -------------------
( 1 + i )n
R x -------------------------------
I
1
1 - -------------------
( 1 + 0.03)15
Rp 40.000.000,00 x ----------------------------- = Rp 477.517.403
0.03
------------------------------------------ +
Nilai tunai utang obligasi tanggal 1 Maret 2012 Rp 1.119.379.350
Bunga berjalan: 1 Maret s/d 1 April 2012 = 1 bulan
Bunga efektif = 1/12 x 9% x Rp 1.119.379.350 = Rp 8.395.345
------------------------------------------ +
Harga jual utang obligasi tanggal 1 April 2012 Rp 1.127.774.696
Bunga nominal = 1/12 x 12% x Rp 1.000.000.000 = Rp 10.000.000
--------------------------------------------
Nilai tunai utang obligasi tanggal 1 April 2012 Rp 1.117.775.350
========================
Nilai tunai utang obligasi tanggal1 April 2012 Rp 1.117.775.350
Bunga berjalan:1 Maret s/d Juli 2012 = 3 bulan
Bunga efektif = 3 : 12 x 9% x Rp 1.117.775.350 = Rp 25.149.954
----------------------------------------
Harga jual utang obligasi tanggal 1 Juli 2012 Rp 1.142.925.295
Bunga nominal = 3 : 12 x 12% x Rp 1.000.000.000 = Rp 30.000.000

----------------------------------------
Nilai tunai utang oblligasi tanggal 1 Juli 2012 Rp 1.112.925.295
========================
Lembar kerja soal 1 pertanyaan 1
PT POLARIS

General Journal

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

Date / year Description Ref Debit Credit

(Rp) (Rp)
2012 1 Cash 1.117.774.695
Ani Bond Payable 1.117.774/695
Cash 10.000.000
Bond Interest Expense 10.000.000

Lembar kerja soal 1 pertanyaan 2

PT POLARIS
Schedule of Premium Amotization on Bonds Payable

Date & Cash Paid Interest Expense Premiun Carriying Amount

Years amortized 0f Bonds
Rp Rp Rp Rp
01/03/12 1.119.379.350
01/04/12 10.000.000 8.395.345 1.604.655 1.117.775.350
01/07/12 30.000.000 25.149.945 4.850.055 1.112.925.295
01/11/12 40.000.000 33.387.759 6.612.241 1.106.313.054
31/12/12 20.000.000 16.594.698 3.405.311 1.102.907.752
01/03/13 20.000.000 16.543.616 3.456.384 1.099.451.368
01/07/13 40.000.000 32.983.541 7.016.459 1.092.434.909
01/11/13 40.000.000 32.773.047 7.226.953 1.085.207.956
31/12/13 20.000.000 16.278.119 3.721.881 1.081.486.075
01/03/14 20.000.000 16.222.291 3.777.709 1.077.708.366
01/07/14 40.000.000 31.331.250 7.668.750 1.070.039.616
Lembar kerja soal 1 pertanyaan 3
Dasar perhitungan tanggal 1 Juli 2012 ( lihat tabel amortisasi di atas )
PT POLARIS

General Journal

1 Juli 2012

Date / year Description Ref Debit Credit

(Rp) (Rp)
2012 1 Bond Payable Expense 30.000.000
July Cash 30.000.000
Bond Interest Expense 25.149.945
Bond Payable 25.149.945
Lembar kerja soal 1 pertanyaan 4
Dasar perhitungan tanggal 1 Nopemberi 2012 ( lihat tabel amortisasi di atas )
PT POLARIS

General Journal

1 November 2012

Date / year Description Ref Debit Credit

(Rp) (Rp)
2012 1 Bond Payable Expense 40.000.000
Nov Cash 40.000.000
Bond Interest Expense 33.387.759
Bond Payable 33.387.759

Lembar kerja soal 1 pertanyaan 5

Dasar perhitungan tanggal 31 Desember 2012 ( lihat tabel amortisasi di atas )
PT POLARIS

General Journal

31 Desember 2012

Date / year Description Ref Debit Credit

(Rp) (Rp)
2012 1 Bond Payable Expense 20.000.000
Des Cash 20.000.000
Bond Interest Expense 16.594.698
Bond Payable 16.594.698