* kalo suku bunga efektif nya lebih besar dr suku bunga biasa : muncul diskon
* kalo suku bunga efektif nya lebih kecil dr suku bunga biasa : muncul premium
* kalo suku bunga 2-2 nya sama, akan menghasilkan angka : nominal
JURNAL
misal : obligasi terbit 1 jan 2011
dibayar setengah taunan ( setahun dibayar 2 kali ) : 1 jan dan 1 jul
3. Kalo premi
JURNAL
1/1/2011 cash 108,530
bonds pay 108,530
7/1/2011 intr exp 4,000
cash 4,000
bonds pay 744
intr exp 744
12/31/2011 intr exp 4,000 > jurnal penyesuaian
intr pay 4,000
bonds pay 766 > jurnal pembalik amortisasi
intr exp 766
TABEL AMORTISASI
CARRYING
DATE CASH PAID INT EXP DISC AMOR AMOUNT OF
BONDS
1/1/2011 92,278
7/1/2011 4,000 4,614 614 92,892
1/1/2012 4,000 4,645 645 93,536
7/1/2012 4,000 4,677 677 94,213
1/1/2013 4,000 4,711 711 94,924
7/1/2013 4,000 4,746 746 95,670
1/1/2014 4,000 4,784 784 96,454
7/1/2014 4,000 4,823 823 97,276
1/1/2015 4,000 4,864 864 98,140
7/1/2015 4,000 4,907 907 99,047
1/1/2016 4,000 4,952 952 99,999
40,000 47,722 7,722
enyesuaian
embalik amortisasi
TABEL AMORTISASI
CARRYING
DATE CASH PAID INT EXP PREM AMOR AMOUNT OF
BONDS
1/1/2011 108,530
7/1/2011 4,000 3,256 - 744 107,786
1/1/2012 4,000 3,234 - 766 107,019
7/1/2012 4,000 3,211 - 789 106,230
1/1/2013 4,000 3,187 - 813 105,417
7/1/2013 4,000 3,163 - 837 104,579
1/1/2014 4,000 3,137 - 863 103,717
7/1/2014 4,000 3,111 - 889 102,828
1/1/2015 4,000 3,085 - 915 101,913
7/1/2015 4,000 3,057 - 943 100,970
1/1/2016 4,000 3,029 - 971 99,999
40,000 31,470 - 8,530
enyesuaian
embalik amortisasi
Contoh Soal
JURNAL
1/1/2011 cash 691,280
bonds pay 691,280
7/1/2011 bonds int exp 24,000
cash 24,000
bonds int exp 3,651
bonds pay 3,651
12/31/2011 bonds int exp 24,000 > jurnal penyesuaian
bonds int pay 24,000
bonds int exp 3,797 > jurnal pembalik amortisasi
bonds pay 3,797
soal 1
JURNAL
5/1/2011 cash 100,000
bonds pay 100,000
cash 2,667 > karena 1 mei, jd kl dr 1 jan - 1 mei ada
intr exp 2,667
7/1/2011 intr exp 4,000 > karena dibayarnya setengahtaunan jad
cash 4,000
12/31/2011 intr exp 4,000 > jurnal penyesuaian
intr pay 4,000
1/1/2011 691,280
7/1/2011 24,000 27,651 3,651 694,931
1/1/2012 24,000 27,797 3,797 698,728
7/1/2012 24,000 27,949 3,949 702,677
1/1/2013 24,000 28,107 4,107 706,785
7/1/2013 24,000 28,271 4,271 711,056
1/1/2014 24,000 28,442 4,442 715,498
7/1/2014 24,000 28,620 4,620 720,118
1/1/2015 24,000 28,805 4,805 724,923
7/1/2015 24,000 28,997 4,997 729,920
1/1/2016 24,000 29,197 5,197 735,117
240,000 283,837 43,837
enyesuaian
embalik amortisasi
enyesuaian
1 mei, jd kl dr 1 jan - 1 mei ada 4 bulan