| Latihan Soal : (belum revisi) | |||
| S15-3A | |||
| 1 | Kas | 11,783,070,000.00 | |
| Diskonto Utang Obligasi | 716,930,000.00 | ||
| Utang Obligasi | 12,500,000,000.00 | ||
| Perhitungan : | |||
| anuitas dimuka 12.500.000.000 x 0,31180 = | 3.897.500.000 | ||
| bunga efektif 12.500.000.000 x 5,5% | |||
| nilai kini 687.500.000 x 11,46992 = | 7.885.570.000 | ||
| total nilai kini obligasi | 11.783.070.000 | ||
| utang obligasi | 12.500.000.000 | ||
| diskonto atas utang obligasi | 716.930.000 | ||
| 2 | Beban Bunga | 723,347,000.00 | |
| Diskon Atas Utang Obligasi | 35,847,000.00 | ||
| Kas | 687,500,000.00 | ||
| Perhitungan : | |||
| bunga semesteran 687.500.000 | |||
| amortisasi 716.930.000 : 20 = 35.847.000 | |||
| Beban Bunga | 723,347,000.00 | ||
| Diskon Atas Utang Obligasi | 35,847,000.00 | ||
| Kas | 687,500,000.00 | ||
| 3 | Beban bunga tahun 2009 | ||
| 687.500.000 + 35.847.000 = 723.347.000 | |||
| 4 | |||
| S15-4A | |||
| 2009 | |||
| 1-Jul | Kas | 20,880,780,000.00 | |
| Utang Obligasi | 19,000,000,000.00 | ||
| Premium Atas Utang Obligasi | 1,880,780,000.00 | ||
| Perhitungan : | |||
| anuitas dimuka 19.000.000.000 x 0,50507 = | 9.596.330.000 | ||
| bunga efektif 19.000.000.000 x 6% | |||
| 1.140.000.000 x 9,89864 = | 11.284.450.000 | ||
| total nilai kini obligasi | 20.880.780.000 | ||
| utang obligasi | 19.000.000.000 | ||
| premium atas utang obligasi | 1.880.780.000 | ||
| 31-Dec | Beban Bunga | 1,140,000,000.00 | |
| Kas | 1,140,000,000.00 | ||
| 31-Dec | Premium Atas Utang Obligasi | 134,341,000.00 | |
| Beban Bunga | 134,341,000.00 | ||
| 31-Dec | Ikhtisar Laba Rugi | 1,005,659,000.00 | |
| Beban Bunga | 1,005,659,000.00 | ||
| 2010 | |||
| 30-Jun | Beban Bunga | 1,140,000,000.00 | |
| Kas | 1,140,000,000.00 | ||
| 31-Dec | Beban Bunga | 1,140,000,000.00 | |
| Kas | 1,140,000,000.00 | ||
| 31-Dec | Premium Atas Utang Obligasi | 268,682,000.00 | |
| Beban Bunga | 268,682,000.00 | ||
| 31-Dec | Ikhtisar Laba Rugi | 2,011,318,000.00 | |
| Beban Bunga | 2,011,318,000.00 | ||
| 2011 | |||
| 1-Jul | Utang Obligasi | 19,000,000,000.00 | |
| Premium Atas Utang Obligasi | 1,343,416,000.00 | ||
| Laba Atas Penebusan Obligasi | 1,058,416,000.00 | ||
| Kas | 19,285,000,000.00 | ||
| Perhitungan : | |||
| penebusan 101,5% x 19.000.000.000 = 19.285.000.000 | |||
| 2 | a. Beban Bunga 2009 = 1.005.659.000 | ||
| b. Beban Bunga 2010 = 2.011.318.000 | |||
| 3 | Nilai tercatat awal obligasi | 20,880,780,000.00 | |
| Premium yang diamortisasi 2009 | 134,341,000.00 | ||
| Premium yang diamortisasi 2010 | 268,682,000.00 | ||
| Nilai tercatat obligasi 31Dec'13 | 20,477,757,000.00 | ||
Thursday, June 27, 2013
Latihan Soal (Utang Obligasi) - Waren 2
Subscribe to:
Post Comments (Atom)
izin copy ya ukh :) untuk tugas kuliah saya :) terimakasih
ReplyDelete#erika