Soal 10%, 10%

1-Mar-12
Cash Rp 100,000
Bond Payable Rp 100,000
1-Jun-12
Bond Interest Expense Rp 2,500
Cash Rp 2,500
1-Sep-12
Bond Interest Expense Rp 2,500
Cash Rp 2,500
1-Dec-12
Bond Interest Expense Rp 2,500
Cash Rp 2,500
31-Dec-12
Bond Interest Expense Rp 833
Bond Interest Payable Rp 833
1-Jan-13
Bond Interest Payable Rp 833
Bond Interest Expense Rp 833
1-Mar-13
Bond Interest Payable Rp 2,500
Cash Rp 2,500
1-Jun-13
Bond Interest Expense Rp 2,500
Cash Rp 2,500
1-Sep-13
Bond Interest Expense Rp 2,500
Cash Rp 2,500
1-Dec-13
Bond Interest Expense Rp 833
Cash Rp 833
31-Dec-13
Bond Interest Payable Rp 833
Bond Interest Expense Rp 833
1-Jan-14
Bond Interest Payable Rp 833
Cash Rp 833
1-Mar-14
Bond Interest Expense Rp 2,500
Cash Rp 2,500
1-Jun-14
Bond Interest Expense Rp 2,500
Cash Rp 2,500
1-Sep-14
Bond Interest Expense Rp 2,500
Cash Rp 2,500
1-Dec-14
Bond Interest Expense Rp 833
Cash Rp 833
31-Dec-14
Bond Interest Expense Rp 833
Bond Interest Payable Rp 833
1-Jan-15
Bond Interest Payable Rp 833
Bond Interest Expense Rp 833
1-Mar-15
Bond Interest Expense Rp 2,500
Cash Rp 2,500
1-Jun-15
Bond Interest Expense Rp 2,500
Cash Rp 2,500
1-Sep-15
Bond Interest Expense Rp 2,500
Cash Rp 2,500
1-Dec-15
Bond Interest Expense Rp 2,500
Cash Rp 2,500
31-Dec-15
Bond Interest Expense Rp 833
Bond Interest Payable Rp 833
Soal 0%, 10%
PV 100.000 61,027.09 61,027.09
PVA 10.000 38,972.91 -
100,000.00 61,027.09
100,000.00 100,000.00
- 38,972.91

Discount Carrying Amount of

Date Cash Paid Interest Expense Amortized Bounds
01-Mar-12 61,027.09
01-Jun-12 - 1,525.68 1,525.68 62,552.77
01-Sep-12 - 1,563.82 1,563.82 64,116.59
01-Dec-12 - 1,602.91 1,602.91 65,719.51
01-Mar-13 - 1,642.99 1,642.99 67,362.49
01-Jun-13 - 1,684.06 1,684.06 69,046.56
01-Sep-13 - 1,726.16 1,726.16 70,772.72
01-Dec-13 - 1,769.32 1,769.32 72,542.04
01-Mar-14 - 1,813.55 1,813.55 74,355.59
01-Jun-14 - 1,858.89 1,858.89 76,214.48
01-Sep-14 - 1,905.36 1,905.36 78,119.84
01-Dec-14 - 1,953.00 1,953.00 80,072.84
01-Mar-15 - 2,001.82 2,001.82 82,074.66
01-Jun-15 - 2,051.87 2,051.87 84,126.52
01-Sep-15 - 2,103.16 2,103.16 86,229.69
01-Dec-12 - 2,155.74 2,155.74 88,385.43
01-Mar-16 - 2,209.64 2,209.64 90,595.06
01-Jun-16 - 2,264.88 2,264.88 92,859.94
01-Sep-16 - 2,321.50 2,321.50 95,181.44
01-Dec-16 - 2,379.54 2,379.54 97,560.98
01-Mar-17 - 2,439.02 2,439.02 100,000.00
38,972.91
1-Mar-12
Cash
Bond Payable
1-Jun-12
Bond Interest Expense
Bond Interest Payable
1-Sep-12
Bond Interest Expense
Bond Interest Payable
1-Dec-12
Bond Interest Expense
Bond Interest Payable
31-Dec-12
Bond Interest Expense
Bond Interest Payable
1-Jan-13
Bond Interest Payable
Bond Interest Expense
1-Mar-13
Bond Interest Payable
Bond Interest Payable
1-Jun-13
Bond Interest Expense
Bond Interest Payable
1-Sep-13
Bond Interest Expense
Bond Interest Payable
1-Dec-13
Bond Interest Expense
Bond Interest Payable
31-Dec-13
Bond Interest Payable
Bond Interest Expense
1-Jan-14
Bond Interest Payable
Bond Interest Payable
1-Mar-14
Bond Interest Expense
Bond Interest Payable
1-Jun-14
Bond Interest Expense
Bond Interest Payable
1-Sep-14
Bond Interest Expense
Bond Interest Payable
1-Dec-14
Bond Interest Expense
Bond Interest Payable
31-Dec-14
Bond Interest Expense
Bond Interest Payable
1-Jan-15
Bond Interest Payable
Bond Interest Expense
1-Mar-15
Bond Interest Expense
Bond Interest Payable
1-Jun-15
Bond Interest Expense
Bond Interest Payable
1-Sep-15
Bond Interest Expense
Bond Interest Payable
1-Dec-15
Bond Interest Expense
Bond Interest Payable
31-Dec-15
Bond Interest Expense
Bond Interest Payable
Rp 61,027.09
Rp 61,027.09

Rp 1,525.68
Rp 1,525.68

Rp 1,563.82
Rp 1,563.82

Rp 1,602.91
Rp 1,602.91
Rp 547.66
Rp 547.66

Rp 547.66
Rp 547.66

Rp 1,642.99
Rp 1,642.99

Rp 1,684.06
Rp 1,684.06

Rp 1,726.16
Rp 1,726.16

Rp 1,769.32
Rp 1,769.32

Rp 604.52
Rp 604.52

Rp 604.52
Rp 604.52

Rp 1,813.55
Rp 1,813.55

Rp 1,858.89
Rp 1,858.89

Rp 1,905.36
Rp 1,905.36

Rp 1,953.00
Rp 1,953.00

Rp 667.27
Rp 667.27

Rp 667.27
Rp 667.27

Rp 2,001.82
Rp 2,001.82
Rp 2,051.87
Rp 2,051.87

Rp 2,103.16
Rp 2,103.16

Rp 2,155.74
Rp 2,155.74

Rp 736.55
Rp 736.55
Soal 10%, 8%
PV 100.000 67,297.13
PVA 10.000 40,878.58
108,175.72
100,000.00
8,175.72

Carrying
Interest Discount
Date Cash Paid Amount of
Expense Amortized Bounds
01-Mar-12 108,175.72
01-Jun-12 2,500.00 2,163.51 336.49 107,839.23
01-Sep-12 2,500.00 2,156.78 343.22 107,496.02
01-Dec-12 2,500.00 2,149.92 350.08 107,145.94
01-Mar-13 2,500.00 2,142.92 357.08 106,788.85
01-Jun-13 2,500.00 2,135.78 364.22 106,424.63
01-Sep-13 2,500.00 2,128.49 371.51 106,053.12
01-Dec-13 2,500.00 2,121.06 378.94 105,674.19
01-Mar-14 2,500.00 2,113.48 386.52 105,287.67
01-Jun-14 2,500.00 2,105.75 394.25 104,893.42
01-Sep-14 2,500.00 2,097.87 402.13 104,491.29
01-Dec-14 2,500.00 2,089.83 410.17 104,081.12
01-Mar-15 2,500.00 2,081.62 418.38 103,662.74
01-Jun-15 2,500.00 2,073.25 426.75 103,236.00
01-Sep-15 2,500.00 2,064.72 435.28 102,800.72
01-Dec-12 2,500.00 2,056.01 443.99 102,356.73
01-Mar-16 2,500.00 2,047.13 452.87 101,903.86
01-Jun-16 2,500.00 2,038.08 461.92 101,441.94
01-Sep-16 2,500.00 2,028.84 471.16 100,970.78
01-Dec-16 2,500.00 2,019.42 480.58 100,490.20
01-Mar-17 2,500.00 2,009.80 490.20 100,000.00

1-Mar-12
Cash Rp 108,175.72
Bond Payable Rp 108,175.72
1-Jun-12
Bond Interest Expense Rp 2,163.51
Bond Interest Payable Rp 336.49
Cash Rp 2,500.00
1-Sep-12
Bond Interest Expense Rp 2,156.78
Bond Interest Payable Rp 343.22
Cash Rp 2,500.00
1-Dec-12
Bond Interest Expense Rp 2,149.92
Bond Interest Payable Rp 350.08
Cash Rp 2,500.00
31-Dec-12
Bond Interest Expense Rp 714.31
Bond Payable Rp 119.03
Bond Interest Payable Rp 833.33
1-Jan-13
Bond Interest Payable Rp 833.33
Bond Interest Expense Rp 833.33
1-Mar-13
Bond Interest Payable Rp 2,142.92
Bond Interest Payable Rp 357.08
Cash Rp 2,500.00
1-Jun-13
Bond Interest Expense Rp 2,135.78
Bond Interest Payable Rp 364.22
Cash Rp 2,500.00
1-Sep-13
Bond Interest Expense Rp 2,128.49
Bond Interest Payable Rp 371.51
Cash Rp 2,500.00
1-Dec-13
Bond Interest Expense Rp 2,121.06
Bond Interest Payable Rp 378.94
Cash Rp 2,500.00
31-Dec-13
Bond Interest Payable Rp 704.49
Bond Payable Rp 128.84
Bond Interest Expense Rp 833.33
1-Jan-14
Bond Interest Payable Rp 833.33
Bond Interest Payable Rp 833.33
1-Mar-14
Bond Interest Expense Rp 2,113.48
Bond Interest Payable Rp 386.52
Cash Rp 2,500.00
1-Jun-14
Bond Interest Expense Rp 2,105.75
Bond Interest Payable Rp 394.25
Rp 2,500.00
1-Sep-14
Bond Interest Expense Rp 2,097.87
Bond Interest Payable Rp 402.13
Cash Rp 2,500.00
 1-Dec-14
Bond Interest Expense Rp 2,089.83
Bond Interest Payable Rp 410.17
Cash Rp 2,500.00
31-Dec-14
Bond Interest Expense Rp 693.87
Bond Payable Rp 139.46
Bond Interest Payable Rp 833.33
1-Jan-15
Bond Interest Payable Rp 833.33
Bond Interest Expense Rp 833.33
1-Mar-15
Bond Interest Expense Rp 2,081.62
Bond Interest Payable Rp 418.38
Cash Rp 2,500.00
1-Jun-15
Bond Interest Expense Rp 2,073.25
Bond Interest Payable Rp 426.75
Cash Rp 2,500.00
1-Sep-15
Bond Interest Expense Rp 2,064.72
Bond Interest Payable Rp 435.28
Cash Rp 2,500.00
1-Dec-15
Bond Interest Expense Rp 2,056.01
Bond Interest Payable Rp 443.99
Cash Rp 2,500.00
31-Dec-15
Bond Interest Expense Rp 682.38
Bond Payable Rp 150.96
Bond Interest Payable Rp 833.33
Soal 10%, 8%
PV 100.000 55,367.58
PVA 10.000 37,193.69
92,561.26
100,000.00
(7,438.74)

Carrying
Interest Discount
Date Cash Paid Amount of
Expense Amortized Bounds
01-Mar-12 92,561.26
01-Jun-12 2,500.00 2,776.84 276.84 92,838.10
01-Sep-12 2,500.00 2,785.14 285.14 93,123.24
01-Dec-12 2,500.00 2,793.70 293.70 93,416.94
01-Mar-13 2,500.00 2,802.51 302.51 93,719.45
01-Jun-13 2,500.00 2,811.58 311.58 94,031.03
01-Sep-13 2,500.00 2,820.93 320.93 94,351.96
01-Dec-13 2,500.00 2,830.56 330.56 94,682.52
01-Mar-14 2,500.00 2,840.48 340.48 95,023.00
01-Jun-14 2,500.00 2,850.69 350.69 95,373.69
01-Sep-14 2,500.00 2,861.21 361.21 95,734.90
01-Dec-14 2,500.00 2,872.05 372.05 96,106.95
01-Mar-15 2,500.00 2,883.21 383.21 96,490.15
01-Jun-15 2,500.00 2,894.70 394.70 96,884.86
01-Sep-15 2,500.00 2,906.55 406.55 97,291.40
01-Dec-12 2,500.00 2,918.74 418.74 97,710.15
01-Mar-16 2,500.00 2,931.30 431.30 98,141.45
01-Jun-16 2,500.00 2,944.24 444.24 98,585.69
01-Sep-16 2,500.00 2,957.57 457.57 99,043.27
01-Dec-16 2,500.00 2,971.30 471.30 99,514.56
01-Mar-17 2,500.00 2,985.44 485.44 100,000.00

1-Mar-12
Cash Rp 92,561.26
Bond Payable Rp 92,561.26
1-Jun-12
Bond Interest Expense Rp 2,776.84
Bond Interest Payable Rp 276.84
Cash Rp 2,500.00
1-Sep-12
Bond Interest Expense Rp 2,785.14
Bond Interest Payable Rp 285.14
Cash Rp 2,500.00
1-Dec-12
Bond Interest Expense Rp 2,793.70
Bond Interest Payable Rp 293.70
Cash Rp 2,500.00
31-Dec-12
Bond Interest Expense Rp 934.17
Bond Payable Rp 100.84
Bond Interest Payable Rp 833.33
1-Jan-13
Bond Interest Payable Rp 833.33
Bond Interest Expense Rp 833.33
1-Mar-13
Bond Interest Payable Rp 2,802.51
Bond Interest Payable Rp 302.51
Cash Rp 2,500.00
1-Jun-13
Bond Interest Expense Rp 2,811.58
Bond Interest Payable Rp 311.58
Cash Rp 2,500.00
1-Sep-13
Bond Interest Expense Rp 2,820.93
Bond Interest Payable Rp 320.93
Cash Rp 2,500.00
1-Dec-13
Bond Interest Expense Rp 2,830.56
Bond Interest Payable Rp 330.56
Cash Rp 2,500.00
31-Dec-13
Bond Interest Payable Rp 946.83
Bond Payable Rp 113.49
Bond Interest Expense Rp 833.33
1-Jan-14
Bond Interest Payable Rp 833.33
Bond Interest Payable Rp 833.33
1-Mar-14
Bond Interest Expense Rp 2,840.48
Bond Interest Payable Rp 340.48
Cash Rp 2,500.00
1-Jun-14
Bond Interest Expense Rp 2,850.69
Bond Interest Payable Rp 350.69
Rp 2,500.00
1-Sep-14
Bond Interest Expense Rp 2,861.21
Bond Interest Payable Rp 361.21
Cash Rp 2,500.00
 1-Dec-14
Bond Interest Expense Rp 2,872.05
Bond Interest Payable Rp 372.05
Cash Rp 2,500.00
31-Dec-14
Bond Interest Expense Rp 961.07
Bond Payable Rp 127.74
Bond Interest Payable Rp 833.33
1-Jan-15
Bond Interest Payable Rp 833.33
Bond Interest Expense Rp 833.33
1-Mar-15
Bond Interest Expense Rp 2,883.21
Bond Interest Payable Rp 383.21
Cash Rp 2,500.00
1-Jun-15
Bond Interest Expense Rp 2,894.70
Bond Interest Payable Rp 394.70
Cash Rp 2,500.00
1-Sep-15
Bond Interest Expense Rp 2,906.55
Bond Interest Payable Rp 406.55
Cash Rp 2,500.00
1-Dec-15
Bond Interest Expense Rp 2,918.74
Bond Interest Payable Rp 418.74
Cash Rp 2,500.00
31-Dec-15
Bond Interest Expense Rp 977.10
Bond Payable Rp 143.77
Bond Interest Payable Rp 833.33