SOAL 2

Dasar perhitungan tanggal 1 Maretl 2012

Nilai nominal obligasi = 10.000 x Rp 100.000,00 = Rp 1.000.000.000,00 → A
Bunga nominal: 9% : 3 = 3% x Rp 1.000.000.000,00 = Rp 30.000.000,00 → R
Bunga efektif: 12% : 3 = 4% → i
Jangka waktu obligasi: 5 tahun → n = 5 x 3 = 15
Nilai tunai nilai nominal utang obligasi::
1
A x ----------
(1 + i)n
1
Rp 1.000.000.000,00 x ----------------- = Rp 555.260.000
( 1 + 0.04)15

Nilai tunai bunga nominal utang obligasi

1
1 - -------------------
( 1 + i )n
R x -------------------------------
I
1
1 - -------------------
( 1 + 0.03)15
Rp 30.000.000,00 x ----------------------------- = Rp 333.555.000
0.03
----------------------------- +
Nilai tunai utang obligasi tanggal 1 pebruarit 2012 Rp 888.815.000
Bunga berjalan: 1Peb s/d 1 Maret 2012 = 1 bulan
Bunga efektif = 1/12 x 12% x Rp 888.815.000 = Rp 8.888.150
----------------------------------- +
Harga jual utang obligasi tanggal 1Maret 2012 Rp 897.703.150
Bunga nominal = 1/12 x 9% x Rp 1.000.000.000 = Rp 7.500.000
-------------------------------------- -
Nilai tunai utang obligasi tanggal 1 Maret 2012 Rp 890.203.150
========================
Lembar kerja soal 2 pertanyaan 2
PT Bintang Utara

General Journal

1 Maret 2012

Date / year Description Ref Debit Credit

(Rp) (Rp)

1 Maret 2012 Cash Rp 890.203.150

Bonds Payable Rp 890.203.150

Cash Rp 7.500.000
Bond Interest Expense Rp 7.500.000

PT Bintang Utara
Schedule of Discount Amotization on Bonds Payable

Date & Cash Paid Interest Expense Discount Carriying Amount

Years Amortized 0f Bonds
Rp Rp Rp Rp
01/02/12 Rp 888.815.000
01/03/12 Rp 890.203.150
01/06/12 3/12 x 9% x 3/12 x 12 % x 26.706.095 – Rp 890.203.150 +
1.000.000.000 = Rp 890.203.150 22.500.000 = 4.206.095 = Rp
22.500.000 = 26.706.095 4.206.095 894.409.245
01/10/12 4 / 12 x 9% x 4 / 12 x 12% x 35.776.370 – 894.409.245 +
1.000.000.000 = 894.409.245 = 30.000.000 = 5.776.370 =
30.000.000 35.776.370 5.776.370 900.185.615
31/12/12 3 / 12 x 9% x 3 / 12 x 12% x 27.005.568 - 900.185.615 +
1.000.000.000 = 900.185.615 = 22.500.000 = 4.505.568 =
22.500.000 27.005.568 4.505.568 904.691.183
01/02/13 1 / 12 x 9% x 3 / 12 x 12% x 9.046.912 - 904.691.183 +
1.000.000.000 = 904.691.183 = 7.500.000 = 1.546.912 =
7.500.000 9.046.912 1.546.912 906.238.095
01/06/13 4 / 12 x 9% x 4 / 12 x 12% x 36.249.524 - 906.238.095 +
1.000.000.000 = 906.238.095 = 30.000.000 = 6.249.524 =
30.000.000 36.249.524 6.249.524 912.487.619
01/10/13 4 / 12 x 9% x 4 / 12 x 12% x 36.499.505 – 912.487.619 +
1.000.000.000 = 912.487.619 = 30.000.000 = 6.499.505 =
30.000.000 36.499.505 6.499.505 918.987.124
31/12/13 3 / 12 x 9% x 3 / 12 x 12% x 27.569.614 – 918.987.124 +
1.000.000.000 = 918.987.124 = 22.500.000 = 5.069.614 =
22.500.000 27.569.614 5.069.614 924.056.738
01/02/14 1 / 12 x 9% x 1 / 12 x 12% x 9.240.567 – 924.056.738 +
1.000.000.000 = 924.056.738 = 7.500.000 = 1.740.567 =
7.500.000 9.240.567 1.740.567 925.797.305

Lembar kerja soal 2 pertanyaan 3 ( lihat tabel amortisasi di atas )

PT Bintang Utara

General Journal

Juni – Desember 2012

Date / year Description Ref Debit(Rp) Credit(Rp)

1 Juni 2012 Bond interest expense 26.706.095
Cash 26.706.095
Bond interest expense 4.206.095
Bonds Payable 4.206.095

1 Okt 2012 Bond interest expense 35.776.370

Cash 35.776.370
Bond interest expense 5.776.370
Bonds Payable 5.776.370

31 Des 2012 Bond interest expense 27.005.568

Bonds Payable 4.505.568
Bond Interest Payable 22.500.000
Lembar kerja soal 2 pertanyaan 4 ( lihat tabel amortisasi di atas )
PT Bintang Utara

General Journal

Januari – Februari 2013

Date / year Description Ref Debit Credit

(Rp) (Rp)
1 Jan 2013 Bonds Payable 4.505.568
Bond Interest Payable 22.500.000
Bonds Payable 27.005.568

1 Feb 2013 Bonds Payable 27.005.568

Bond Interest Payable 7.500.000
Cash 34.505.568
Bond Interest Payable 1.546.912
Interest Payable 1.546.912

Lembar kerja soal 2 pertanyaan 5

Dasar perhitungan tanggal 1 Oktober 2014
Nilai tunai 2.000 lembar utang obligasi per 1 Februari 2014 :
2.000 / 10.000 x 925.797.305 = Rp 185.159.461
Nominal 2.000 lembar utang obligasi = Rp 100.000 x 2.000 = Rp 200.000.000  discount
Amortisasi discount untuk 2.000 lembar utang obligasi yg dilunasi = 1 Feb – 1 April = 2 bulan
Bunga efektif = 2 / 12 x 12% x Rp 185.159.461 = Rp 3.703.189
Bunga nominal = 2 / 12 x 9 % x Rp 200.000.000 = Rp 3.000.000
Amortisasi discount = Rp 703.189
Nilai tunai 2.000 lembar utang obligasi yg dilunasi per 1 April 2014 Adalah
 Rp 185.159.461 + Rp 703.189= Rp 185.862.650
Kurs pelunasan = Rp 105.000 x 2.000 Rp 210.000.000
Rugi pelunasan utang obligasi Rp 24.137.350
Uang kas yang dibayarkan = Rp 210.000.000 + Rp 3.000.000 = Rp 213.000.000
 PT Bintang Utara

General Journal

1 April 2012

Date / year Description Ref Debit Credit

(Rp) (Rp)
1 Apr 2014 Bond interest expense Rp 703.189
Bond Payable Rp 703.189

1 Apr 2014 Bond payable Rp 185.862.650

Bond interest expense Rp 3.000.000
Loss on Redemption Rp 24.137.350
Cash Rp 213.000.000
Tabel amortisasi setelah pelunasan tanggal 1 April 2014
Schedule of Discount Amotization on Bonds Payable

Date & Cash Paid Interest Expense DiscountCarriying Amount

Years amortized 0f Bonds
Rp Rp Rp Rp
01/02/14 Rp 925.797.305 –
Rp 185.159.461 =
Rp 740.637.844
01/06/14 4/12 x 9% x 4 / 12 x 12% x Rp 29.625.513 - Rp 740.637.844 +
(1.000.000.000 740.637.844 = 24.000.000 = Rp Rp 5.625.513
– 200.000.000 = Rp 29.625.513 5.625.513 =746.263.357
800.000.000) =
Rp 24.000.000
01/10/14 4/12 x 9% x 4 / 12 x 12% x 29.850.534 - 746.263.357 +
800.000.000 = 746.263.357 = 24.000.000 = 5.850.534 =
Rp 24.000.000 29.850.534 5.850.534 752.113.891
31/12;14 3/12 x 9% x 4 / 12 x 12% x 22.563.417 – 752.113.891 +
800.000.000= 752.113.891 = 18.000.000 = 4.563.417 =
Rp 18.000.000 22.563.417 4.563.417 756.677.308
Lembar kerja soal 2 pertanyaan 6 (lihat tabel di atas)
PT Bintang Utara

General Journal

Juni – 31 Desember 2014

Date / year Description Ref Debit (Rp) Credit (Rp)

1 Juli 2012 Bond interest expense 29.625.513

Bond Payable 5.625.513
Cash Rp 24.000.000

1 Okt 2014 Bond interest expense 29.850.534

Bond Payable 5.850.534
Cash 24.000.000

31 Des 2014 Bond interest expense 22.563.417

Bond Payable 4.563.417
Bond Interest Payable 18.000.000
Lembar kerja soal 2 pertanyaan 7
PT Bintang Utara
Statement of Financial Position
December 31.2014
(partial)

Current Liablities:
Nominal Bond Interest Payable Rp 18.000.000
Non current liabilities:
Carrying Amount Of Bond 31 Des 2014 Rp 756.677.308