SOAL NO.

CV bonds tanggal 1 Feb 2018 = PV principal (4.500.000.000;3%;7) + PVA of interest (4.500.000.000x8%x6/12;3%;7)

PV principal= 4.500.000.000 X 0,81309 = 3.658.905.000
PVA of interest = 4.500.000.000 x 8% x 6/12 x 6,2303 = 1.121.454.000
CV 1 feb 2018 = 3.658.905.000 + 1.121.454.000 = 4.780.355.400

SCHEDULE OF BOND PREMIUM AMORTIZATION

EFFECTIVE-INTEREST METHOD-SEMIANNUAL INTEREST PAYMENTS
3,5 YEAR,8% BONDS SOLD TO YIELD 6%
Date Cash Paid Interest Expense Premium Amortization Carrying Amount of Bonds
Rp
01/02/2018 4.780.355.400
Rp Rp Rp Rp
01/08/2018 180.000.000 143.410.662 36.589.338 4.743.766.062
Rp Rp Rp Rp
01/02/2019 180.000.000 142.312.982 37.687.018 4.706.079.044
Rp Rp Rp Rp
01/08/2019 180.000.000 141.182.371 38.817.629 4.667.261.415
Rp Rp Rp Rp
01/02/2020 180.000.000 140.017.842 39.982.158 4.627.279.258
Rp Rp Rp Rp
01/08/2020 180.000.000 138.818.378 41.181.622 4.586.097.635
Rp Rp Rp Rp
01/02/2021 180.000.000 137.582.929 42.417.071 4.543.680.564
Rp Rp Rp Rp
01/08/2021 180.000.000 136.310.417 43.689.583 4.500.000.000

B)

JURNAL PENERBITAN OBLIGASI

Rp
Cash 4.780.355.400
01/02/2018
Rp
Bonds Payable 4.780.355.400

JURNAL
PEMBAYARAN
BUNGA

Interest Rp
01/08/2018
expense 143.410.662
 Rp
Bonds payable 36.589.338
Rp
Cash 180.000.000

JURNAL
PENYESUAIAN
interest expense (5/6x 143.410.662) Rp
31/12/2018
119.508.885
Bonds payable Rp
30.491.115
interest payable (5/6 x Rp
180.000.000) 150.000.000

JURNAL
PEMBAYARAN
BUNGA

Rp
interest payable 150.000.000
interest expense (1/6 x 142.312.982) Rp
23.718.830
01/02/2019
Rp
bonds payable 6.281.170
Rp
cash 180.000.000

C)

Perhitungan untuk 1 April 2020 :

interest paid= 180.000.000 x 2/6 = 60.000.000
interest expense= 4.627.279.258 x 6% x 6/12 x 2/6 = 46.272.730
premium amortized = 60.000.000 - 46.272.730 = 13.727.270

perhitungan untuk pelunasan obligasi :

CV tanggal 1 April 2020 : 4.627.279.258 - 13.727.270 = 4.613.551.988

Bonds payable Rp4.613.551.988

Loss on extinguishment Rp186.448.012
01/04/2020 cash Rp 800.000.000
building Rp 3.700.000.000
gain on dispossal of building Rp 300.000.000
 jurnal penerbitan bonds baru (kurs 102)
Cash Rp816.000.000
Bonds Rp
payable 816.000.000

SOAL NO 2

Carrying value tanggal 1 Feb 2016 = PV principal (1.000.000.000;6%;3) + PVA of interest (1.000.000.000 x 4%;6%;3)
PV Principal = 1.000.000.000 x 0,83962 = 839.620.000
PVA of interest = 1.000.000.000 x 2,67301 = 106.920.400
CV 1 Jan 2016 = 839.620.000 + 106.920.400 = 946.540.400

A) TABEL

SCHEDULE OF BOND DISCOUNT AMORTIZATION

EFEFECTIVE-INTEREST METHOD - SEMIANNUAL INTEREST PAYMENTS
5-YEAR, 4% BONDS SOLD TO YIELD 6%
Date Cash Paid Interest Expense Discount Amortized Carrying Amount of Bonds
Rp
01/01/2016 946.540.400
Rp Rp Rp Rp
01/03/2016 6.666.667 9.465.404 2.798.737 949.339.137
Rp Rp Rp Rp
01/01/2017 33.333.333 47.327.020 13.993.687 963.332.824
Rp Rp Rp Rp
01/03/2017 6.666.667 9.633.328 2.966.661 966.299.485
Rp Rp Rp Rp
01/01/2018 33.333.333 48.166.641 14.833.308 981.132.793
Rp Rp Rp Rp
01/01/2019 40.000.000 58.867.968 18.867.968 1.000.000.000

interest paid per tahun = 1.000.000.000 x 4% =

40.000.000
interest expense per tahun untuk tanggal 1 Jan 2017 = 946.540.400 x 6% = 56.729.424

interest paid untuk tanggal 1 Mar 2016 yang diterima oleh issuer = 2/12 x 40.000.000 = 6.666.667
interest expense untuk tanggal 1 Mar 2016 = 2/12 x 56.729.424 = 9.465.404
discount amortized untuk tanggal 1 Maret 2016 = 9.465.404 - 6.666.667 = 2.798.737

interest yg diterima pembeli obligasi per tanggal 1 Jan 2017 = 40.000.000 - 6.666.667 = 33.333.333
interest expense yang sesungguhnya per tanggal 1 jan 2017 = 56.729.424 - 9.465.404 =47.327.020
 int. Exp. tanggal 1/3/2018 adalah 963.332.824 x 6% x 2/12 =
9.633.328

B) JURNAL PEMBELIAN OBLIGASI PADA 1 MARET 2017

jurnal pembelian kembali obligasi pada 1 Maret 2017

Rp
Bonds payable 966.299.485
01/03/2017 Rp
Loss on extinguishment of debt 43.700.515
Cash Rp1.010.000.000