Harga Jual = Nilai Nominal Harga Jual > Nilai Nominal

Bunga Obligasi = Bunga Pasar ISSUER 1 Penerbitan Bonds Cash Bonds Payable Bunga Obligasi > Bunga Pasar Premium Cash Premium On Bonds Bonds Payable Interest Expense Cash Premium On Bonds Interest Expense Interest Expense Interest Payable Bonds Payable Cash Bonds Payable Premium On Bonds Cash Bonds Payable Premium On Bonds Loss on Redemption Cash Bonds Payable Premium On Bonds Gain on Redemption Cash PREMIUM Investment in Bonds Cash

Harga Jual < Nilai Nominal

Bunga Obligasi < Bunga Pasar Discount Cash Discount on Bonds Bonds Payable Interest Expense Cash Interest Expense Discount on Bonds Interest Expense Interest Payable Bonds Payable Cash Bonds Payable Cash Bonds Payable Loss on Redemption Discount on Bonds Cash Bonds Payable Discount on Bonds Gain on Redemption Cash DISCOUNT Investment in Bonds Cash

2 Pembayaran bunga

Interest Expense Cash -

3 Amortisasi

4 Adjustment atas bungaInterest terhutang Expense Interest Payable 5 Saat jatuh Tempo Bonds Payable Cash REDEMPTION Bonds Payable Harga Penarikan = Cash BV Bonds Payable Harga Penarikan > BV Loss on Redemption Cash

Harga Penarikan < BV

Bonds Payable Gain on Redemption Cash

INVESTOR/BONDHOLDERS 1 Pembelian Investment in Bonds Cash

2 Penerimaan bunga

Cash Interest Revenue -

Cash Interest Revenue Interest Revenue Investment In Bonds Interest Receivable Interest Revenue Cash Investment in Bonds

Cash Interest Revenue Investment In Bonds Interest Revenue Interest Receivable Interest Revenue Cash Investment in Bonds

3 Amortisasi

4 Adjustment atas bungaInterest terhutang Receivable Interest Revenue Cash Investment in Bonds PENJUALAN KEMBALI INVESTASI Cash Investment In Bonds Cash Received = BV Cash Loss on sale of Investment BV Investment In Bonds Cash Gain on Sale Of Investment Investment in Bonds 5 Saat jatuh Tempo

Cash Received <

IDEM

IDEM

Cash Received > BV