PT. NUTIMATEX
Bunga yang
TAHUN dibayar (8% x Beban bunga (10%x nilai nominal) Nilai amortisasi (a-b)
nilai nominal)
0
1 1,600,004 1,845,570 - 245,566
2 1,600,004 1,870,126 - 270,123
3 1,600,004 1,897,139 - 297,135
4 1,600,004 1,926,852 - 326,849
5 1,600,004 1,959,537 - 359,533
JURNAL
2004-2008
TGL KETERANGAN DEBIT
1-Jan Surat Berharga - Obligasi 17,455,696
Pendapatan Bunga 1,000,002
Kas
1-Jul Kas 922,785
Pendapatan Bunga
31-Dec Kas 1,000,002
Piutang pendapatan bunga
Pendapatan Bunga
20,000,045
disagio yg belum
nilai buku obligasi
diamortisasi
1,544,347 18,455,698
1,298,781 18,701,264
1,028,658 18,971,387
731,523 19,268,522
404,674 19,595,371
45,141 19,954,904
KREDIT
20,000,045
800,002
122,783
800,002
20,000,045
KREDIT
18,455,698
922,785
922,785
77,217
TABEL AMORTISASI OBLIGASI
PT. NUTIMATEX
A. Bunga yang
B. Beban bunga (10%x nilai
TAHUN dibayar (12% x C. Nilai amortisasi (a-b)
nominal)
nilai nominal)
0
1 3,600,005 3,231,661 368,344
2 3,600,005 3,194,827 405,179
3 3,600,005 3,154,309 445,697
4 3,600,005 3,109,739 490,266
5 3,600,005 3,060,713 539,293
D. disagio yg belum
nilai buku obligasi
diamortisasi
2,316,566 32,316,611
1,948,222 31,948,267
1,543,043 31,543,088
1,097,346 31,097,391
607,080 30,607,125
67,787 30,067,832
KREDIT
368,344
30,000,045
1,800,003
1,800,003
30,000,045