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
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izin copy ya ukh :) untuk tugas kuliah saya :) terimakasih
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