1-Jan-20 Cash 360,727

Discount on B/P 39,273

B/P 400,000
31-Dec-20 Interest Expense
Discount on B/P
Interest Payable

https://www.mathlearningcentre.com/accounting/pa/ltl/473-ltl-problem-26
https://www.mathlearningcentre.com/accounting/pa/ltl/474-ltl-problem-27
l-problem-27

https://www.mathlearningcentre.com/accounting/pa/ltl/456-ltl-problem-9
a/ltl/456-ltl-problem-9
 A B C D E

INTEREST BOND
INTEREST EXP TO BE UNAMORTIZED CARRYING
INTEREST TO BE PAID RECORDED DISCOUNT DISCOUNT (D- VALUE
PER (FV*CI) (CV*EI) AMORT (B-A) C) (100,000-D)

= FV*CI = CV*EI = B-A = D-C = 100,000-D

ISSUE DATE 2,000 2,000,000
1 120,000 10,324 (109,676) 111,676 (11,676)
2 10,000 (1,230) (11,230) 122,906 (22,906)
3 10,000 (2,413) (12,413) 135,319 (35,319)
4 10,000 (3,721) (13,721) 149,040 (49,040)
5 10,000 (5,166) (15,166) 164,206 (64,206)
TOTAL: 160,000 (2,206) (162,206)
ADA 2 JENIS INTEREST :

1 CONTRACTUAL INTEREST RATE: … Tingkat bvunga yang dijanjikan akan dibayar oleh bonds issuer
2 EFFECTIVE INTEREST RATE : … Tingkat Bunga yang berlaku di market

AMORTISASI DENGAN EFFECTIVE INTEREST METHOD:

RUMUS:

(CV*EI) - (FV*CI)
SOAL 1:
1 JAN 2025, CANDY COMP MENJUAL BONDS $100,000, 5 TAHUN, 10% BONDS DAN MENDAPAT CASH SEBESAR $9
DIKETAHUI EFFECTIVE INTEREST RATE = EI = 10.5348%

CANDY COMP
BOND DISCOUNT AMORTIZATION SCHEDULE
EFFECTIVE INTEREET RATE METHOD - ANNUAL INTEREST PAYMENT
10%, BONDS ISSUED AT 10.5348%

A B C

INTEREST INTEREST TO BE PAID INTEREST EXP TO BE DISCOUNT AMORT

PER (FV*CI) RECORDED (CV*EI) (B-A)
= FV*CI = CV*EI = B-A
ISSUE DATE
1 10,000 10,324 324
2 10,000 10,358 358
3 10,000 10,396 396
4 10,000 10,438 438
5 10,000 10,484 484
TOTAL: 50,000 52,000 2,000

1 BUAT JURNAL TGL 31 DES 2025

Interest Expense
Bonds Payable
Interest Payable

2 BUAT JURNAL TGL 1 JAN 2026

Interest Payable
Cash

3 BUAT JURNAL TGL 31 DES 2026

 Interest Expense
Bonds Payable
Interest Payable

4 BUAT JURNAL TGL 1 JAN 2027

Interest Payable
Cash

5 BUAT JURNAL TGL 31 DES 2027

Interest Expense
Bonds Payable
Interest Payable

6 BUAT JURNAL TGL 1 JAN 20278

Interest Payable
Cash

7 BUAT JURNAL TGL 31 DES 2028

Interest Expense
Bonds Payable
Interest Payable

8 BUAT JURNAL TGL 1 JAN 2029

Interest Payable
Cash

9 BUAT JURNAL TGL 31 DES 2029

Interest Expense
Bonds Payable
Interest Payable

10 BUAT JURNAL TGL 1 JAN 2030

Interest Payable
Cash
bayar oleh bonds issuer

NDS DAN MENDAPAT CASH SEBESAR $98,000 Discount 2000

CHEDULE
NTEREST PAYMENT
8%

D E

BOND
CARRYING
UNAMORTIZED VALUE (100,000-
DISCOUNT (D-C) D)
= D-C = 100,000-D
2,000 98,000
1,676 98,324
1,318 98,682
922 99,078
484 99,516
0 100,000

10,324
324
10,000

10,000
10,000
10,358
358
10,000

10,000
10,000

10,396
396
10,000

10,000
10,000

10,438
438
10,000

10,000
10,000

10,484
484
10,000

10,000
10,000
SOAL 1:
1 JAN 2025, CANDY COMP MENJUAL BONDS $100,000, 5 TAHUN, 10% BONDS DAN MENDAPAT CASH S
DIKETAHUI EFFECTIVE INTEREST RATE = EI = 10.5348%

CANDY COMP
BOND PREMIUM AMORTIZATION SCHEDULE
EFFECTIVE INTEREET RATE METHOD - ANNUAL INTEREST PAYMENT
10%, BONDS ISSUED AT 9.4794%

A B C D

INTEREST
TO BE
INTEREST PAID INTEREST EXP TO BE PREMIUM AMORT (B- UNAMORTIZED
PER (FV*CI) RECORDED (CV*EI) A) PREMIUM (D-C)
= FV*CI = CV*EI = B-A = D-C
ISSUE DATE 2,000
1 10,000 9,669 331 1,669
2 10,000 9,638 362 1,307
3 10,000 9,603 397 910
4 10,000 9,566 434 476
5 10,000 9,524 476 (0)
TOTAL: 50,000 48,000 2,000

1 BUAT JURNAL TGL 31 DES 2025

Interest Expense 9,669
Bonds Payable 331
Interest Payable

2 BUAT JURNAL TGL 1 JAN 2026

Interest Payable 10,000

Cash

3 BUAT JURNAL TGL 31 DES 2026

Interest Expense 9,638
Bonds Payable 362
Interest Payable

4 BUAT JURNAL TGL 1 JAN 2027

Interest Payable 10,000

Cash

5 BUAT JURNAL TGL 31 DES 2027

 Interest Expense 9,603
Bonds Payable 397
Interest Payable

6 BUAT JURNAL TGL 1 JAN 2028

Interest Payable 10,000

Cash

7 BUAT JURNAL TGL 31 DES 2028

Interest Expense 9,566

Bonds Payable 434
Interest Payable

8 BUAT JURNAL TGL 1 JAN 2029

Interest Payable 10,000

Cash

9 BUAT JURNAL TGL 31 DES 2029

Interest Expense 9,524

Bonds Payable 476
Interest Payable

10 BUAT JURNAL TGL 1 JAN 2029

Interest Payable 10,000

Cash
DAN MENDAPAT CASH SEBESAR $102,000

E
ST PAYMENT

BOND CARRYING VALUE

(100,000+D)
= 100,000+D
102,000
101,669
101,307
100,910
100,476
100,000

10,000

10,000

10,000

10,000
10,000

10,000

10,000

10,000

10,000

10,000
CHAPTER 11
NON CURRENT LIABILITIES
1. BONDS : ….Hutang Jangka Panjang > 1 Tahun Jatuh Temponya.

2 PIHAK TERLIBAT:
A. YANG PERLU UANG = … pihak yang menjual bonds / bonds issuer (jd minjem duit dgn cara jual bond
B. YANG PUNYA UANG = … pihak yang beli bonds / bonds holder berhak atas bunga + pokoknya

BUKTI : Bonds Certificate

BERISI INFO :
1 PIHAK YANG PERLU UANG : … International Mineral & Chemical Corp
2 POKOK PINJAMAN = … 5000 p
3 BUNGA = CONTRACTUAL INTEREST RATE = … 6.875% i
4 TGL TERBIT DAN TGL JATUH TEMPO = … 1 Mei 2025 - 1 Mei 2020 t

BONDS BISA DIJUAL DALAM 3 KONDISI:

1 At Face Value At 100%
2 At Discount At Dibawah 100
3 At Premium At Diatas 100
DISCOUNT ATAU PREMIUM AT BP TERJADI KARENA : Ada Perbedaan antara Contractual dan Effective Interest Rate
CONTRACTUAL INTEREST RATE IALAH:… Tingkat Bunga yang tertera dalam Bonds Certificate (yang dijanj
MARKET INTEREST RATE IALAH:… Tingkat Bunga yang berlaku di pasar. Contohnya bunga bank da

CASE 1: BONDS ISSUED AT FACE VALUE

SOAL 1: 1 JAN 2025, CANDY COMP MENJUAL BONDS : $100,000, 5 TAHUN, 10%, AT 100

DIT: A. JURNAL TGL 1 JAN 2025 SAAT TERBITNYA (DIJUALNYA) BONDS

Cash 100,000
Bonds Payable 100,000

B. JURNAL ADJ UNTUK INTEREST TGL 31 DES 2025

 Interest Expense 10,000
Interest Payable 10,000

C. JURNAL PEMBAYARAN INTEREST PADA TGL 1 JAN 2026

Interest Payable 10,000

Cash 10,000

D. JURNAL SAAT PENEBUSAN (REDEMPTION) BONDS TGL : …..? 1 Januari 2030

Bonds Payable 100,000

Interest Payable 10,000
Cash 110,000

CASE 2: BONDS ISSUED AT DISCOUNT

SOAL 2: 1 JAN 2025, CANDY COMP MENJUAL BONDS $100,000, 5 TAHUN, 10% BONDS DAN MENDAPAT CASH SEBESAR
JADI ADA : Discount
SEBESAR: 2000
HARUS DI: Amort'
SETIAP: Bersamaan dengan Pengakuan Interest Nya
BESARNYA: 2000/5 Tahun 400
ASUMSI METODA AMORTISASINYA IALA : STRAIGHT LINE = GARIS LURUS DENGAN RUMUS:

DIT: A. JURNAL TGL 1 JAN 2025 SAAT TERBITNYA (DIJUALNYA) BONDS

Cash 98,000
Bonds Payable 98000

B. JURNAL ADJ UNTUK INTEREST DAN AMORTISASI DISCOUNT, TGL 31 DES 2025

Interest Expense 10,400

Interest Payable 10,000
Bonds Payable 400 Hasil Amort

C. JURNAL PEMBAYARAN INTEREST PADA TGL 1 JAN 2026

Interest Payable 10,000

Cash 10,000

D. JURNAL SAAT PENEBUSAN (REDEMPTION) BONDS TGL : …..? 47,484

ASUMSI : Jika Bunga Berjalan sudah diadjust di 31 Des 2029
 Bonds Payable 100,000
Interest Payable 10,000
Cash 110,000

CASE 3: BONDS ISSUED AT PREMIUM

SOAL 3: 1 JAN 2025, CANDY COMP MENJUAL BONDS $100,000, 5 TAHUN, 10%, AT 102
JADI ADA : Premium 110,000
SEBESAR: 2000
HARUS DI: Amort
SETIAP: Annually
BESARNYA: 400
ASUMSI METODA AMORTISASINYA IALA : STRAIGHT LINE = GARIS LURUS DENGAN RUMUS:

DIT: A. JURNAL TGL 1 JAN 2025 SAAT TERBITNYA (DIJUALNYA) BONDS

Cash 102,000
Bonds Payable 102,000

B. JURNAL ADJ UNTUK INTEREST DAN AMORTISASI DISCOUNT, TGL 31 DES 2025

Interest Expense 9,600

Bonds Payable 400
Interest Payable 10,000

C. JURNAL PEMBAYARAN INTEREST PADA TGL 1 JAN 2026

Interest Payable 10,000

Cash 10,000

D. JURNAL SAAT PENEBUSAN (REDEMPTION) BONDS TGL : …..?

BP 100,000
INTEREST PAYABLE … 10,000
CASH 110,000
SOAL 1:
DIK : ADIPURA COMP MENJUAL BONDS $600,000, 9%, 20 TAHUN PADA TANGGAL 1 JAN 2025 AT 103
INTEREST DIBAYARKAN SETIAP TAHUN SEKALI, YAITU SETIAP TGL 1 JAN. AMORTISASI UNTUK DISCOUNT ATAU PR
MENGGUNAKAN STRAIGHT LINE METHOD.

DIT: JURNAL SAAT :

A. THE ISSUANCE OF THE BONDS
Cash 618,000
 Bonds Payable 618,000

B. THE ACCRUAL OF INTEREST AND THE PREMIUM AMORTIZATION ON DEC 31, 2025
Interest Expense 53,100
Bonds Payable 900
Interest Payable 54,000

C. THE PAYMENT OF INTEREST ON JAN 1, 2026

Interest Payable 54,000
Cash 54,000

D. THE REDEMPTION OF THE BONDS AT MATURITY, ASSUMING INTEREST FOR THE LAST INTEREST PERIOD HAS B
Bonds Payable 600,000
Interest Payable 54,000
Cash 654,000

SOAL 2: GRIDLEY ISSUED $800,000, 11%, 10 YEAR BONDS ON DEC 31, 2024 FOR $730,000.
INTEREST IS PAYABLE ANNUALLY ON DEC 31, GRIDLEY USES THE STRAIGHT LINE METHOD TO AMORTIZE BOND PR

INSTRUCTIONS:
PREPARE JOURNAL ENTRIES TO RECORD THE FOLLOWING
A. THE ISSUANCE OF THE BONDS
Cash 730,000
Bonds Payable 730,000

B. THE PAYMENT OF INTEREST AND THE DISCOUNT AMORTIZATION ON DEC 31,2025.

Interest Expense 95,000
Bonds Payable 7000
Interest Payable 88,000

C. THE REDEMPTION OF THE BONDS AT MATURITY, ASSUMING INTEREST FOT THE LAST INTEREST PERIOD HAS BE

Bonds Payable 800,000

Interest Payable 88,000
Cash 888,000
jem duit dgn cara jual bonds) Wajib Bayar Pokok + bunga
s bunga + pokoknya
an Effective Interest Rate
nds Certificate (yang dijanjikan sama issuer)
Contohnya bunga bank dan Bunga Deposito

Jika pembayaran bunga setiap 6 bulan maka jurnal tgl 1 juli (saat jatuh tempo) Jurnal 31 Desember 2022
 Interest Exp 5,000 Interest Exp
Cash 5,000 Interest Payable
maish payable karena jatuh temponya t
1 januari 2026

MENDAPAT CASH SEBESAR $98,000

Discount on BP/Jatuh Tempo Bunga

 102000

Discount on BP/Jatuh Tempo Bunga

UNTUK DISCOUNT ATAU PREMIUM

618000 Premium
ST INTEREST PERIOD HAS BEEN PAID AND RECORDED

OD TO AMORTIZE BOND PREMIUM OR DISCOUNT.

Discount 70000
Amort 7000

ST INTEREST PERIOD HAS BEEN PAID AND RECORDED

Desember 2022 Jurnal 1 Januari 2026
 5,000 Interest Payable 5,000
Interest Payable 5,000 Cash 5,000
yable karena jatuh temponya tgl