Pembahasan Soal Kasus Bond Payable

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Keterangan
1* Maret 2010 = 4770738 X 6% - 250000 = 36244 (tidak dijurnal)
30 Sept 2010 = (4770738 + 36244) X 6% - 250000 = 38419 + 36244 = 74663

2* 1 Jan 2011 Redemption
Amortisasi Oktober – Desember 2009   = 20362
Discount on Bond (unamortized) = 354262 – (74663 + 20362) = 259273
Discount on Bond (unamortized) saat redemption = 259273 X 6% = 155541

Book value Bond Payable setelah redemption
BV = Nominal – (40% unamortized discount)
 = 2000000 – (40% X 259237)
= 2000000 – 103695
= 1896305
Tabel amortisasi setelah redemption

Interest payment	Interest paid (5% X 2000000)	Interest expense (6% X CV)	Amotization	Unamotization	Carrying value
				103695	1896305
4	100.000	113.778	13778	89917	1910083
5	100.000	114605	14605	75312	1924688
6	100.000	115481	15481	59831	1940169
7	100.000	116410	16410	43421	1956579
8	100.000	117395	17395	26026	1973974
9	100.000	118438	18438	7588	1992412
10	100.000	119545	7588	--	2000000

Amortized = 30/9/2011 = 13778 + (14605 X 3/6 bln) = 21081
30/9/2012 = (3/6 X 14605) + 15481 + (3/6 X 16410) = …
30/9/2013 = (3/6 X 16410) + 17395 + (3/6 X 18438) = 34819

salam clicker...

By: Galih T.Y.