Nama : Rina Septiyani

NPM : 19021040

UJIAN TENGAH SEMESTER AKUNTANSI KEUANGAN 2

Jawaban :

1. Penyelesaian :
1 1
 PV =
(1+𝑖)𝑛
=
(1+0,1)5
= 0, 6209

Present value of principal

= 0,6209 × Rp 1.000.000.000 = Rp 620.900.000

1− 𝑃𝑉𝐼𝐹
 PVOA =
𝑖
1− 0,6209
= = 3,791
0,1

Present value of the interest payable = 3,791 x (Rp 1.000.000.000 x 8%) = Rp 303.280.000
Harga Jual Obligasi = Rp 620.900.000 + 303.280.000 = Rp 924.180.000
Nilai Par = Rp 1.000.000.000 -
Diskonto Obligasi = Rp 75.820.0000
  Tabel Amortisasi :

PT. PRATAMA

SCHEDULE OF BOND DISCOUNT AMORTIZATION

5-YEAR, 8% BONDS SOLD TO YIELD 10%

Interest Expense Premium Carrying Amount

Date Cash Paid Amortization of Bonds
1/1/2015 - - - Rp 924.810.000
1/1/2016 80.000.000 Rp 92.418.000 Rp 12.418.000 Rp 936.598.000
1/1/2017 80.000.000 Rp 93.658.800 Rp 13.659.800 Rp 950.257.800
1/1/2018 80.000.000 Rp 95.025.780 Rp 15.025.780 Rp 965.283.580
1/1/2019 80.000.000 Rp 96.528.358 Rp 16.528.358 Rp 981.811.938
1/1/2020 80.000.000 Rp 98.181.193,80 Rp 18.181.193,8 Rp 1.000.000.000
Rp 475.812.131,80 Rp 75.813.131,8

 Jurnal yang diperlukan :

Date Account Name Debit Credit

1/1/2015 Kas Rp 924.180.000 -
Utang Obligasi - Rp 924.180.000
1/1/2016 Beban Bunga Rp 92.418.000 -
Kas - Rp 80.000.000
Utang Obligasi - Rp 12.418.000
1/1/2017 Beban Bunga Rp 93.658.800 -
Kas - Rp 80.000.000
Utang Obligasi - Rp 13.659.800
1/1/2018 Beban Bunga Rp 95.025.780 -
Kas - Rp 80.000.000
Utang Obligasi - Rp 15.025.780
1/1/2019 Beban Bunga Rp 96.528.358 -
Kas - Rp 80.000.000
Utang Obligasi - Rp 16.528.358
1/1/2020 Beban Bunga 98.181.193,80 -
Kas - Rp 80.000.000
Utang Obligasi - Rp 18.181.193,8
2. Bagian Equity PT. Pearl per 31 desember 2015 :

PT. PEARL
Partial Statement Of Financial Position
December 21, 2015

Equity

Share capital – preference 8%

20.000.000 shares authorized ( par 500/share)
6.000.000 shares issued & outstanding Rp 3.000.000.000

Share capital – ordinary

60.000.000 shares authorized ( par 1.000/share)
41.750.000 shares issued and outstanding Rp 41.750.000.000

Share premium ordinary Rp 2.100.000.000

Treasury shares Rp 350.000.000

Share premium – Treasury Rp 0

Retained Earning ( Rp 1.825.000.000 ) +

Total Modal Rp 45.375.000.000

 Jurnal yang diperlukan :

No. Account Name Debit Credit

1 Land 3.000.000.000 -
Share Capital - Ordinary - 2.000.000.000
Share Premium - Ordinary - 1.000.000.000

2 Treasury Saham 1.400.000.000 -

Kas - 1.400.000.000

3 Kas 725.000.000 -
Share Premium – Treasury - 25.000.000
Treasury Shares - 700.000.000

4 Dividend / Retained Earning 6.225.000.000 -

Dividend Payable - 6.225.000.000

5 Dividend Payable 6.225.000.000 -

Kas - 6.225.000

6 Kas 325.000.000 -
Share Premium - Treasury 25.000.000 -
Treasury Shares - 350.000.000