Nilai obligasi Rp 2,000,000,000.

00 2-Jan-13
Jatuh tempo 2-Jan-16
bunga dibayar januari dan juli
coupon 10%
market 12%
Interest Interest amortisasi
Date payment (10%) expense (12%) diskon
2-Jan-13
2-Jan-13 Rp 50,000,000.00 Rp 120,000,000.00 Rp 70,000,000.00
2-Jul-13 Rp 50,000,000.00 Rp 115,800,000.00 Rp 65,800,000.00
2-Jan-14 Rp 50,000,000.00 Rp 111,852,000.00 Rp 61,852,000.00
2-Jul-14 Rp 50,000,000.00 Rp 108,140,880.00 Rp 58,140,880.00
2-Jan-15 Rp 50,000,000.00 Rp 104,652,427.20 Rp 54,652,427.20
2-Jul-15 Rp 50,000,000.00 Rp 101,373,281.57 Rp 51,373,281.57
2-Jan-16 Rp 50,000,000.00 Rp 98,290,884.67 Rp 48,290,884.67

(1) Jurnal selama tahun 2013

2-Jan-13 Cash Rp 2,000,000,000.00
Bonds Payable
2-Jan-13 Interest expense Rp 120,000,000.00
Bonds Payable
Cash

(2) Jurnal pada tgl 15 mei (settlement date)

12-May-15 Bonds Payable Rp 1,310,545,128.99
Interest Payable Rp 81,098,625.25
Gain on Bond Retirement
Discount on BP
Cash

(3) Jurnal pada tgl jatuh tempo

2-Jul-16 Bonds Payable Rp 1,589,890,526.56
Cash
 BV of bonds
Rp 2,000,000,000.00
Rp 1,930,000,000.00
Rp 1,864,200,000.00
Rp 1,802,348,000.00
Rp 1,744,207,120.00
Rp 1,689,554,692.80
Rp 1,638,181,411.23
Rp 1,589,890,526.56

Rp 2,000,000,000.00

Rp 70,000,000.00
Rp 50,000,000.00

Rp 1,310,545,128.99
Rp 41,098,625.25
Rp 40,000,000.00

Rp 1,589,890,526.56
Journal Entries
Tanggal Keterangan ref Dr
2-Jan Cash Rp 70,000,000.00
Share capital-Ordinary
Share premium-ordinary
20-Feb Cash Rp 14,000,000.00
Treasury stock
Share premium-treasury
10-Mar Cash Rp 55,000,000.00
Share capital - preference
Share premium-preference
15-May Treasury stock Rp 25,000,000.00
Cash
31-Jul no entries
25-Aug Cash dividend Rp 10,100,000.00
Dividend payable-preferen
Cash dividend Rp 34,500,000.00
Dividend payable-ordinary
31-Dec Income Summary Rp 400,000,000.00
Retained Earnings
 Cr

Rp 60,000,000.00
Rp 10,000,000.00

Rp 13,500,000.00
Rp 500,000.00

Rp 50,000,000.00
Rp 5,000,000.00

Rp 25,000,000.00

Rp 10,100,000.00

Rp 34,500,000.00

Rp 400,000,000.00
Journal Entries
Tanggal Keterangan ref Dr
2-Feb Investment in Stock - QED Co Rp 2,000,000,000.00
Cash
16-May Investment in Bonds - CMB Co Rp 80,000,000.00
Cash
Cash Rp 480,000,000.00
Interest Revenue
24-Aug Investment in stock - RSD Co Rp 100,000,000.00
Brokerage fee Rp 5,000,000.00
Cash
31-Dec Investment in stock - RSD Co Rp 57,000,000.00
Income from RSD Co
Cash Rp 22,000,000.00
Investment in Stock - RSD
2-Mar Cash Rp 22,500,000.00
Brokerage Fee Rp 2,250,000.00
Investment in Stock - RSD
19-Jun Investment in stock - ASH Co Rp 36,000,000.00
Cash
31-Dec Fair value adjustment Rp 7,000,000.00
Unrealized holding gain/loss - income
Fair value adjustment Rp 4,365,000.00
Unrealized holding gain/loss - OCI
 Cr

Rp 2,000,000,000.00

Rp 80,000,000.00

Rp 480,000,000.00

Rp 105,000,000.00

Rp 57,000,000.00

Rp 22,000,000.00

Rp 24,750,000.00

Rp 36,000,000.00

Rp 7,000,000.00

Rp 4,365,000.00