023145015

Tyas Widyanti

BOND PAYABLE
1. Apabila MIR 14%
Bunga Obligasi = pokok x CIR x jangka waktu
= $5000 x 12% x 12/12
= $$600 / tahun
Present value bunga = $600 x table PV annuity
= $600 x 5.6603
= $3,396.18
Present value pokok = $5000 x table PV
= $5000 x 0.2076
= $1,038.00 +
$4,434.18
Journal
Cash
Bond Payable

$4,434.18
$4,434.18

2. Apabila MIR 12%

Bunga Obligasi = pokok x CIR x jangka waktu

= $5000 x 12% x 12/12
= $$600 / tahun
Present value bunga = $600 x table PV annuity
= $600 x 6.19437
= $3,716.62
Present value pokok = $5000 x table PV
= $5000 x 0.25668
= $1,283.4 +
$5,000.02
Journal
Cash
Bond Payable

$5,000.02
$5,000.02

3. Apabila MIR 14% dibayarkan setahun dua kali

Bunga Obligasi = pokok x CIR x jangka waktu

= $5000 x 12% x 6/12
= $300 / 6 bulan
Present value bunga = $300 x table PV annuity
= $300 x 6.8351
= $2,050.53
Present value pokok = $5000 x table PV
= $5000 x 0.0431
= $215.5 +
$2,266.03
Journal
Cash
Bond Payable

$2,266.03
$2,266.03

023145015
Tyas Widyanti

4. Apabila MIR 12% dibayarkan setahun dua kali

Bunga Obligasi = pokok x CIR x jangka waktu

= $5000 x 12% x 6/12
= $300 / 6 bulan
Present value bunga = $300 x table PV annuity
= $300 x 7.7843
= $2,335.29
Present value pokok = $5000 x table PV
= $5000 x 0.0659
= $329.5 +
$2,664.79
Journal
Cash
Bond Payable

$2,664.79
$2,664.79