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  • C11200011 Irma Yulianti Pengantar Akuntansi II Tugas 9 Akuntansi Sore A

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    Salma Hanifah
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    The document contains journal entries for the issuance of bonds, accrual of interest expense, payment of interest, and redemption of bonds. 1) On May 1, bonds were issued for CHF 720,000 with an interest rate of 7% payable annually. 2) Interest expense was accrued as of December 31, 2014 for CHF 8,400. 3) Interest of CHF 8,400 was paid on May 1, 2015 and interest of CHF 25,200 was paid on November 1, 2015. 4) On November 1, 2015 the bonds were redeemed for CHF 720,000 plus a redemption premium of CHF 14,400.

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    C11200011_Irma_Yulianti_Pengantar_Akuntansi_II_Tugas_9_Akuntansi_Sore_A (1)

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    The document contains journal entries for the issuance of bonds, accrual of interest expense, payment of interest, and redemption of bonds. 1) On May 1, bonds were issued for CHF 720,000 with an interest rate of 7% payable annually. 2) Interest expense was accrued as of December 31, 2014 for CHF 8,400. 3) Interest of CHF 8,400 was paid on May 1, 2015 and interest of CHF 25,200 was paid on November 1, 2015. 4) On November 1, 2015 the bonds were redeemed for CHF 720,000 plus a redemption premium of CHF 14,400.

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    © All Rights Reserved
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    11 views2 pages

    C11200011 Irma Yulianti Pengantar Akuntansi II Tugas 9 Akuntansi Sore A

    Uploaded by

    Salma Hanifah
    The document contains journal entries for the issuance of bonds, accrual of interest expense, payment of interest, and redemption of bonds. 1) On May 1, bonds were issued for CHF 720,000 with an interest rate of 7% payable annually. 2) Interest expense was accrued as of December 31, 2014 for CHF 8,400. 3) Interest of CHF 8,400 was paid on May 1, 2015 and interest of CHF 25,200 was paid on November 1, 2015. 4) On November 1, 2015 the bonds were redeemed for CHF 720,000 plus a redemption premium of CHF 14,400.

    Copyright:

    © All Rights Reserved
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    of 2

    IRMA YULIANTI

    C11200011
    S1 AKUNTANSI A ( REGULER SORE )
    PENGANTAR AKUNTANSI II

    S10. 3A

    a. Ayat Jurnal penerbitan obligasi

    May 1 Cash 720.000


    Bonds Payable 720.000

    b. Ayat Jurnal Penyesuaian bunga akrual tanggal 31 Desember 2014

    May 31 Interest Expense 8.400


    Interest Payable 8.400
    ( CHF 720.000 x 7% x 2/12 )

    c. Lapora posisi keuangan tanggal 31 Desember 2014

    Non Current Liabilities


    Bonds Payable, due 2019 CHF 720.000

    Current Liabilities
    Interest Payable CHF 8.400

    d. Ayat Jurnal pembayaran bunga pada tanggal 1 Mei 2015

    Date Name Account Debit Credit


    May 1 Intrest Payable 8.400
    Interest Expense 16.800
    Cash 25.200
    (CHF 720.000 x 7% x 4/12)

    e. Ayat Jurnal pembayaran bunga pada tanggal 1 November 2015

    Date Name Account Debit Credit


    Interest Expense 25.200
    Cash 25.200
    (CHF 720.000 x 7% x 1/2)
    f. Ayat Jurnal Pelunasan Obiligasi

    Date Name Account Debit Credit


    Nov 1 Bonds Payable 720.000
    Loss On Bnd Redempton 14.400
    Cash 734.400
    (CHF 720.000 x 1.02)

    S10 – 4A

    a
    Jan 1 Cash 420.000
    Interest Payable 420.000
    ($ 400.000 x 1.05)

    b
    Jan 1 Non Current Liabilities
    Bonds Payable, due 2014 $ 418.000

    Current Liabilities
    Interest Payable $ 18.000
    ( $ 400.000 x 9% x ½)
    c V
    Jan 1 Bonds Payable 416.000
    Loss on bond Redemption 4.000
    Cash 420.006
    ( 400.000 x 1,05 )
    ($ 420.000 - $ 416.000 )

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