LONG-TERM LIABILITIES
Intermediate Accounting
13th Edition
Kieso, Weygandt, and Warfield
Chapter
14-1
Chapter
14-2 LO 6 Explain the accounting for long-term notes payable.
Notes Issued at Face Value
Diskonto
Diamortisasi ke beban bunga selama umur wesel
tersebut
Chapter
14-4 LO 6 Explain the accounting for long-term notes payable.
Zero-Interest-Bearing Notes
BE14-13: Samson Corporation menerbitkan wesel tanpa bunga, berjangka 4
tahun, $75,000, kepada Brown Company pada 1 January 2011, dan
menerima kas $47,663. suku bunga implisit adalah 12%. Buatlah ayat jurnal
untuk (a) penerbitan tanggal 1 januari (b) pengakuan bunga tanggal 31
desember
0% 12%
Cash Interest Discount Carrying
Date Paid Expense Amortized Amount
1/1/11 $ 47,663
12/31/11 0 $ 5,720 $ 5,720 53,383
12/31/12 0 6,406 6,406 59,788
12/31/13 0 7,175 7,175 66,963
12/31/14 0 8,037 8,037 75,000
Chapter
14-5 LO 6 Explain the accounting for long-term notes payable.
Zero-Interest-Bearing Notes
BE14-13: Samson Corporation issued a 4-year, $75,000,
zero-interest-bearing note to Brown Company on January 1,
2011, and received cash of $47,663. The implicit interest
rate is 12%. Prepare Samson’s journal entries for (a) the
Jan. 1 issuance and (b) the Dec. 31 recognition of interest.
Chapter
14-6 LO 6 Explain the accounting for long-term notes payable.
Wesel berbunga
BE14-14: McCormick Corporation menerbitkan wesel 4 tahun, $40,000, 5%
kepada Greenbush Company pada 1 Jan. 2011, dan menerima komputer
dengan nilai jual normal $31,495. pembayaran bunga setiap tg 31 desember.
Suku bunga pasar12%. Siapkan ayat jurnal untuk mencatat (a) penerbitan
wesel (b) pembayaran bunga.
5% 12%
Cash Interest Discount Carrying
Date Paid Expense Amortized Amount
1/1/11 $ 31,495
12/31/11 $ 2,000 $ 3,779 $ 1,779 33,274
12/31/12 2,000 3,993 1,993 35,267
12/31/13 2,000 4,232 2,232 37,499
12/31/14 2,000 4,501 2,501 40,000
Chapter
14-7
Wesel berbunga
5% 12%
Cash Interest Discount Carrying
Date Paid Expense Amortized Amount
1/1/11 $ 31,495
12/31/11 $ 2,000 $ 3,779 $ 1,779 33,274
12/31/12 2,000 3,993 1,993 35,267