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  • Jurnal Pembelian Obligasi Sampai Penjjualan Obligasi

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    Kristya Widya
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    This document contains journal entries for the purchase and sale of bonds. It includes entries for: 1) The initial purchase of bonds for Rp2,114,932.78 2) An adjusting entry on December 31st to recognize Rp120,000 in accrued interest 3) The sale of bonds on August 1st for Rp2,000,000, recognizing a Rp94,402.56 loss on the sale

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    jurnal pembelian obligasi sampai penjjualan obligasi

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    This document contains journal entries for the purchase and sale of bonds. It includes entries for: 1) The initial purchase of bonds for Rp2,114,932.78 2) An adjusting entry on December 31st to recognize Rp120,000 in accrued interest 3) The sale of bonds on August 1st for Rp2,000,000, recognizing a Rp94,402.56 loss on the sale

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    © All Rights Reserved
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    15 views2 pages

    Jurnal Pembelian Obligasi Sampai Penjjualan Obligasi

    Uploaded by

    Kristya Widya
    This document contains journal entries for the purchase and sale of bonds. It includes entries for: 1) The initial purchase of bonds for Rp2,114,932.78 2) An adjusting entry on December 31st to recognize Rp120,000 in accrued interest 3) The sale of bonds on August 1st for Rp2,000,000, recognizing a Rp94,402.56 loss on the sale

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 2

    4.

    Jurnal Pembelian hingga penjualan obligasi


    a. Jurnal pada saat pembelian obligasi

    Date Account Debit Credit


    1 September 2018 Debt Investment Rp 2.114.932,78  
      Cash   Rp 2.114.932,78
    (Perhitungan pada saat mencari harga beli obligasi)
    b. Jurnal penyesuaian dan amortisasi

    Date Account Debit Credit


    31 Desember 2018 Interest Receivable Rp 120.000  
      Interest Revenue   Rp 120.000
    - Jurnal piutang bunga
    (Rp 180.000 X 4/6 = Rp 120.000)

    -Jurnal amortisasi

    Date Account Debit Credit


    31 Desember 2018 Interest Revenue Rp 7. 203,59  
      Debt Investment   Rp 7. 203,59

    (Rp 10.805,38 X 4/6 = Rp 7.203,59)


    c. Jurnal penerimaan pendapatan bunga

    Date Account Debit Credit


    1 Maret 2019 Cash Rp 180.000  
      Interest Receivable (Rp 180.000 X 4/6)   Rp 120.000
      Interest Revenue (Rp 180.000 – Rp 120.000)   Rp 60.000
    -Jurnal Amortisasi

    Date Account Debit Credit


    1 Maret 2019 Interest Revenue Rp 3.601,79  
      Debt Investemt   Rp 3.601,79
    (Rp 10.805,38 – Rp 7.203,59 = Rp 3.601,79)
    d. Jurnal Penjualan Obligasi

    Date Account Debit Credit


    1 Agustus 2021 Interest Revenue Rp 9.724,84  
      Debt Investment   Rp 9.724,84
    (Rp 11. 669,81 X 5/6 = Rp 9.724,84)

    - Jurnal Pendapatan Bunga

    Date Account Debit Credit


    1 Agustus 2021 Cash Rp 150.000  
      Interest Revenue   Rp 150.000
    (Rp 180.000 X 5/6 = Rp 150.000)
    e. Jurnal Pengakuan Laba atau Rugi atas Penjualan
    Date Account Debit Credit
     1 Agustus 2021 Cash Rp 2.000.000  
      Loss on sale of investment Rp 94.402,56  
      Debt Investment   Rp 2.094.402,56
    (Perhitungan ada pada laporan laba / rugi penjualan obligasi nomor 3)

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