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    Tugas Akuntansi Keuangan

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    nora
    The document shows journal entries recording the payment of interest on a bond over time. For each period, there is an entry debiting interest expense and crediting cash or accrued interest payable. The interest is paid semi-annually and the principal is paid back at maturity.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Tugas Akuntansi Keuangan

    Uploaded by

    nora
    12 views12 pages
    The document shows journal entries recording the payment of interest on a bond over time. For each period, there is an entry debiting interest expense and crediting cash or accrued interest payable. The interest is paid semi-annually and the principal is paid back at maturity.

    Original Description:

    AKUNTANSI KEUANGAN

    Original Title

    TUGAS AKUNTANSI KEUANGAN

    Copyright

    © © All Rights Reserved

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    The document shows journal entries recording the payment of interest on a bond over time. For each period, there is an entry debiting interest expense and crediting cash or accrued interest payable. The interest is paid semi-annually and the principal is paid back at maturity.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    12 views12 pages

    Tugas Akuntansi Keuangan

    Uploaded by

    nora
    The document shows journal entries recording the payment of interest on a bond over time. For each period, there is an entry debiting interest expense and crediting cash or accrued interest payable. The interest is paid semi-annually and the principal is paid back at maturity.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 12

    Soal 10%, 10%

    1-Mar-12
    Cash Rp 100,000
    Bond Payable Rp 100,000
    1-Jun-12
    Bond Interest Expense Rp 2,500
    Cash Rp 2,500
    1-Sep-12
    Bond Interest Expense Rp 2,500
    Cash Rp 2,500
    1-Dec-12
    Bond Interest Expense Rp 2,500
    Cash Rp 2,500
    31-Dec-12
    Bond Interest Expense Rp 2,500
    Bond Interest Payable Rp 2,500
    1-Mar-13
    Bond Interest Payable Rp 2,500
    Cash Rp 2,500
    1-Jun-13
    Bond Interest Expense Rp 2,500
    Cash Rp 2,500
    1-Sep-13
    Bond Interest Expense Rp 2,500
    Cash Rp 2,500
    1-Dec-13
    Bond Interest Expense Rp 2,500
    Cash Rp 2,500
    31-Dec-13
    Bond Interest Expense Rp 2,500
    Bond Interest Payable Rp 2,500
    1-Mar-14
    Bond Interest Payable Rp 2,500
    Cash Rp 2,500
    1-Jun-14
    Bond Interest Expense Rp 2,500
    Cash Rp 2,500
    1-Sep-14
    Bond Interest Expense Rp 2,500
    Cash Rp 2,500
    1-Dec-14
    Bond Interest Expense Rp 2,500
    Cash Rp 2,500
    31-Dec-14
    Bond Interest Expense Rp 2,500
    Bond Interest Payable Rp 2,500
    1-Mar-15
    Bond Interest Payable Rp 2,500
    Cash Rp 2,500
    1-Jun-15
    Bond Interest Expense Rp 2,500
    Cash Rp 2,500
    1-Sep-15
    Bond Interest Expense Rp 2,500
    Cash Rp 2,500
    1-Dec-15
    Bond Interest Expense Rp 2,500
    Cash Rp 2,500
    31-Dec-15
    Bond Interest Expense Rp 2,500
    Bond Interest Payable Rp 2,500
    Soal 0%, 10%
    PV 100.000 61,027.09 61,027.09
    PVA 10.000 38,972.91 -
    100,000.00 61,027.09
    100,000.00 100,000.00
    - 38,972.91

    Discount Carrying Amount of


    Date Cash Paid Interest Expense
    Amortized Bounds
    01-Mar-12 61,027.09
    01-Jun-12 - 1,525.68 1,525.68 62,552.77
    01-Sep-12 - 1,563.82 1,563.82 64,116.59
    01-Dec-12 - 1,602.91 1,602.91 65,719.51
    01-Mar-13 - 1,642.99 1,642.99 67,362.49
    01-Jun-13 - 1,684.06 1,684.06 69,046.56
    01-Sep-13 - 1,726.16 1,726.16 70,772.72
    01-Dec-13 - 1,769.32 1,769.32 72,542.04
    01-Mar-14 - 1,813.55 1,813.55 74,355.59
    01-Jun-14 - 1,858.89 1,858.89 76,214.48
    01-Sep-14 - 1,905.36 1,905.36 78,119.84
    01-Dec-14 - 1,953.00 1,953.00 80,072.84
    01-Mar-15 - 2,001.82 2,001.82 82,074.66
    01-Jun-15 - 2,051.87 2,051.87 84,126.52
    01-Sep-15 - 2,103.16 2,103.16 86,229.69
    01-Dec-12 - 2,155.74 2,155.74 88,385.43
    01-Mar-16 - 2,209.64 2,209.64 90,595.06
    01-Jun-16 - 2,264.88 2,264.88 92,859.94
    01-Sep-16 - 2,321.50 2,321.50 95,181.44
    01-Dec-16 - 2,379.54 2,379.54 97,560.98
    01-Mar-17 - 2,439.02 2,439.02 100,000.00
    38,972.91
    1-Mar-12
    Cash
    Bond Payable
    1-Jun-12
    Bond Interest Expense
    Bond Payable
    1-Sep-12
    Bond Interest Expense
    Bond Payable
    1-Dec-12
    Bond Interest Expense
    Bond Payable
    1-Mar-13
    Bond Payable
    Bond Payable
    1-Jun-13
    Bond Interest Expense
    Bond Payable
    1-Sep-13
    Bond Interest Expense
    Bond Payable
    1-Dec-13
    Bond Interest Expense
    Bond Payable
    1-Mar-14
    Bond Interest Expense
    Bond Payable
    1-Jun-14
    Bond Interest Expense
    Bond Payable
    1-Sep-14
    Bond Interest Expense
    Bond Payable
    1-Dec-14
    Bond Interest Expense
    Bond Payable
    1-Mar-15
    Bond Interest Expense
    Bond Payable
    1-Jun-15
    Bond Interest Expense
    Bond Payable
    1-Sep-15
    Bond Interest Expense
    Bond Payable
    1-Dec-15
    Bond Interest Expense
    Bond Payable
    Rp 61,027.09
    Rp 61,027.09

    Rp 1,525.68
    Rp 1,525.68

    Rp 1,563.82
    Rp 1,563.82

    Rp 1,602.91
    Rp 1,602.91
    Rp 1,642.99
    Rp 1,642.99

    Rp 1,684.06
    Rp 1,684.06

    Rp 1,726.16
    Rp 1,726.16

    Rp 1,769.32
    Rp 1,769.32

    Rp 1,813.55
    Rp 1,813.55

    Rp 1,858.89
    Rp 1,858.89

    Rp 1,905.36
    Rp 1,905.36

    Rp 1,953.00
    Rp 1,953.00

    Rp 2,001.82
    Rp 2,001.82

    Rp 2,051.87
    Rp 2,051.87

    Rp 2,103.16
    Rp 2,103.16

    Rp 2,155.74
    Rp 2,155.74
    Soal 10%, 8%
    PV 100.000 67,297.13
    PVA 10.000 40,878.58
    108,175.72
    100,000.00
    8,175.72

    Carrying
    Interest Discount
    Date Cash Paid Amount of
    Expense Amortized
    Bounds
    01-Mar-12 108,175.72
    01-Jun-12 2,500.00 2,163.51 336.49 107,839.23
    01-Sep-12 2,500.00 2,156.78 343.22 107,496.02
    01-Dec-12 2,500.00 2,149.92 350.08 107,145.94
    01-Mar-13 2,500.00 2,142.92 357.08 106,788.85
    01-Jun-13 2,500.00 2,135.78 364.22 106,424.63
    01-Sep-13 2,500.00 2,128.49 371.51 106,053.12
    01-Dec-13 2,500.00 2,121.06 378.94 105,674.19
    01-Mar-14 2,500.00 2,113.48 386.52 105,287.67
    01-Jun-14 2,500.00 2,105.75 394.25 104,893.42
    01-Sep-14 2,500.00 2,097.87 402.13 104,491.29
    01-Dec-14 2,500.00 2,089.83 410.17 104,081.12
    01-Mar-15 2,500.00 2,081.62 418.38 103,662.74
    01-Jun-15 2,500.00 2,073.25 426.75 103,236.00
    01-Sep-15 2,500.00 2,064.72 435.28 102,800.72
    01-Dec-12 2,500.00 2,056.01 443.99 102,356.73
    01-Mar-16 2,500.00 2,047.13 452.87 101,903.86
    01-Jun-16 2,500.00 2,038.08 461.92 101,441.94
    01-Sep-16 2,500.00 2,028.84 471.16 100,970.78
    01-Dec-16 2,500.00 2,019.42 480.58 100,490.20
    01-Mar-17 2,500.00 2,009.80 490.20 100,000.00

    1-Mar-12
    Cash Rp 108,175.72
    Bond Payable Rp 108,175.72
    1-Jun-12
    Bond Interest Expense Rp 2,163.51
    Bond Payable Rp 336.49
    Cash Rp 2,500.00
    1-Sep-12
    Bond Interest Expense Rp 2,156.78
    Bond Payable Rp 343.22
    Cash Rp 2,500.00
    1-Dec-12
    Bond Interest Expense Rp 2,149.92
    Bond Payable Rp 350.08
    Cash Rp 2,500.00
    31-Dec-12
    Bond Interest Expense Rp 2,142.92
    Bond Payable Rp 357.08
    Bond Interest Payable Rp 2,500.00
    1-Mar-13

    Bond Interest Payable Rp 2,500.00


    Cash Rp 2,500.00
    1-Jun-13
    Bond Interest Expense Rp 2,135.78
    Bond Payable Rp 364.22
    Cash Rp 2,500.00
    1-Sep-13
    Bond Interest Expense Rp 2,128.49
    Bond Payable Rp 371.51
    Cash Rp 2,500.00
    1-Dec-13
    Bond Interest Expense Rp 2,121.06
    Bond Payable Rp 378.94
    Cash Rp 2,500.00
    31-Dec-13
    Bond Interest Expense Rp 2,113.48
    Bond Payable Rp 386.52
    Bond Interest Payable Rp 2,500.00
    1-Mar-14

    Bond Interest Payable Rp 2,500.00


    Cash Rp 2,500.00
    1-Jun-14
    Bond Interest Expense Rp 2,105.75
    Bond Payable Rp 394.25
    Cash Rp 2,500.00
    1-Sep-14
    Bond Interest Expense Rp 2,097.87
    Bond Payable Rp 402.13
    Cash Rp 2,500.00
    1-Dec-14
    Bond Interest Expense Rp 2,089.83
    Bond Payable Rp 410.17
    Cash Rp 2,500.00
    31-Dec-14
    Bond Interest Expense Rp 2,081.62
    Bond Payable Rp 418.38
    Bond Interest Payable Rp 2,500.00
    1-Mar-15

    Bond Interest Payable Rp 2,500.00


    Cash Rp 2,500.00
    1-Jun-15
    Bond Interest Expense Rp 2,073.25
    Bond Payable Rp 426.75
    Cash Rp 2,500.00
    1-Sep-15
    Bond Interest Expense Rp 2,064.72
    Bond Payable Rp 435.28
    Cash Rp 2,500.00
    1-Dec-15
    Bond Interest Expense Rp 2,056.01
    Bond Payable Rp 443.99
    Cash Rp 2,500.00
    31-Dec-15
    Bond Interest Expense Rp 2,047.13
    Bond Payable Rp 452.87
    Bond Interest Payable Rp 2,500.00
    Soal 10%, 8%
    PV 100.000 55,367.58
    PVA 10.000 37,193.69
    92,561.26
    100,000.00
    7,438.74

    Carrying
    Interest Discount
    Date Cash Paid Amount of
    Expense Amortized
    Bounds
    01-Mar-12 92,561.26
    01-Jun-12 2,500.00 2,776.84 276.84 92,838.10
    01-Sep-12 2,500.00 2,785.14 285.14 93,123.24
    01-Dec-12 2,500.00 2,793.70 293.70 93,416.94
    01-Mar-13 2,500.00 2,802.51 302.51 93,719.45
    01-Jun-13 2,500.00 2,811.58 311.58 94,031.03
    01-Sep-13 2,500.00 2,820.93 320.93 94,351.96
    01-Dec-13 2,500.00 2,830.56 330.56 94,682.52
    01-Mar-14 2,500.00 2,840.48 340.48 95,023.00
    01-Jun-14 2,500.00 2,850.69 350.69 95,373.69
    01-Sep-14 2,500.00 2,861.21 361.21 95,734.90
    01-Dec-14 2,500.00 2,872.05 372.05 96,106.95
    01-Mar-15 2,500.00 2,883.21 383.21 96,490.15
    01-Jun-15 2,500.00 2,894.70 394.70 96,884.86
    01-Sep-15 2,500.00 2,906.55 406.55 97,291.40
    01-Dec-12 2,500.00 2,918.74 418.74 97,710.15
    01-Mar-16 2,500.00 2,931.30 431.30 98,141.45
    01-Jun-16 2,500.00 2,944.24 444.24 98,585.69
    01-Sep-16 2,500.00 2,957.57 457.57 99,043.27
    01-Dec-16 2,500.00 2,971.30 471.30 99,514.56
    01-Mar-17 2,500.00 2,985.44 485.44 100,000.00

    1-Mar-12
    Cash Rp 92,561.26
    Bond Payable Rp 92,561.26
    1-Jun-12
    Bond Interest Expense Rp 2,776.84
    Bond Payable Rp 276.84
    Cash Rp 2,500.00
    1-Sep-12
    Bond Interest Expense Rp 2,785.14
    Bond Payable Rp 285.14
    Cash Rp 2,500.00
    1-Dec-12
    Bond Interest Expense Rp 2,793.70
    Bond Payable Rp 293.70
    Cash Rp 2,500.00
    31-Dec-12
    Bond Interest Expense Rp 2,802.51
    Bond Payable Rp 302.51
    Bond Interest Payable Rp 2,500.00
    1-Mar-13
    Bond Interest Payable Rp 2,500.00
    Cash Rp 2,500.00
    1-Jun-13
    Bond Interest Expense Rp 2,811.58
    Bond Payable Rp 311.58
    Cash Rp 2,500.00
    1-Sep-13
    Bond Interest Expense Rp 2,820.93
    Bond Payable Rp 320.93
    Cash Rp 2,500.00
    1-Dec-13
    Bond Interest Expense Rp 2,830.56
    Bond Payable Rp 330.56
    Cash Rp 2,500.00
    31-Dec-13
    Bond Interest Payable Rp 2,840.48
    Bond Payable Rp 340.48
    Bond Interest Expense Rp 2,500.00
    1-Mar-14
    Bond Interest Expense Rp 2,500.00
    Cash Rp 2,500.00
    1-Jun-14
    Bond Interest Expense Rp 2,850.69
    Bond Payable Rp 350.69
    Cash Rp 2,500.00
    1-Sep-14
    Bond Interest Expense Rp 2,861.21
    Bond Payable Rp 361.21
    Cash Rp 2,500.00
    1-Dec-14
    Bond Interest Expense Rp 2,872.05
    Bond Payable Rp 372.05
    Cash Rp 2,500.00
    31-Dec-14
    Bond Interest Expense Rp 2,883.21
    Bond Payable Rp 383.21
    Bond Interest Payable Rp 2,500.00
    1-Mar-15
    Bond Interest Expense Rp 2,500.00
    Cash Rp 2,500.00
    1-Jun-15
    Bond Interest Expense Rp 2,894.70
    Bond Payable Rp 394.70
    Cash Rp 2,500.00
    1-Sep-15
    Bond Interest Expense Rp 2,906.55
    Bond Payable Rp 406.55
    Cash Rp 2,500.00
    1-Dec-15
    Bond Interest Expense Rp 2,918.74
    Bond Payable Rp 418.74
    Cash Rp 2,500.00
    31-Dec-15
    Bond Interest Expense Rp 2,931.30
    Bond Payable Rp 431.30
    Bond Interest Payable Rp 2,500.00

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