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