MCU

Soal 1

No Date Account Ref DR CR

A 1-May Cash $180.000
Notes Payable $180.000
(pinjaman Ottawa Bank)
B 30-Jun Interest Expense $4.800
Interest Payable $4.800
($180.000 x 8% x 4/12)
C 31-Aug Interest Expense $2.400
Interest Payable $2.400
($180.000 x 8% x 2/12)
D 1-Sep Notes Payable $180.000
Interest Payable $7.200
Cash $187.200
Soal 2

No Date Account Ref DR CR

A 1-Jan-16 Cash $800.000
Notes Payable $800.000

B 31-Dec-16 Interest Expense $48.000

Interest Payable $48.000
($800.000 x 6% x 12/12)

C 1-Jan-17 Interest Payable $48.000

Cash $48.000
Soal 3

No Date Account Ref DR CR

A 1-Jan-17 Interest Payable $360.000
Cash $360.000
(Statement of Financial Position 31 december 2016)

B 1-Jan-17 Bonds payable $1.600.000

Premium on bonds payable $64.000
Cash $1.664.000

C 31-Dec-17 Interest Payable $108.000

Cash $108.000
($2.400.000 x 9% x 6/12)
Kas 4jt
Bonds payable 4jt
Soal 4

No Date Account Ref DR CR

A 31-Dec-16 Cash $1.500.000 B Hutang Obligasi pada t
Mortgage Payable $1.500.000

30-June-17 Interest Expense $60.000

Interest Payable $60.000
($1.500.000 x 8% x 6/12)

Mortgage Payable $150.000

Interest Payable $60.000
Cash $210.000

31-Dec-17 Interest Expense $54.000

Interest Payable $54.000
($1.350.000 x 8% x 6/12)

Mortgage Payable $156.000

Interest Payable $54.000
Cash $210.000
Hutang Obligasi pada tanggal 31/12/18 adalah $1.500.000
Dikurangi:
Mortage Payable 30-June-17 $150.000
Mortage Payable 31-Dec-17 $156.000
Mortage Payable 30-June-18 $162.240 $468.240
$1.031.760
Soal 5
i = 8%, n = 5
Present value nominal = 2.000.000 x 1/(1+8%)^5 = 2.000.000 x 0,680583197 = 1.361.166,394
Present value bunga = (4%x2.000.000) x (1-1(1+8%)^5)/8% = 120.000 x 3,992710038 = 479.125,2045
Nilai Obligasi = 1.361.166,394 + 479.125,2045 = 1.840.291,599 (lebih rendah dari 2.000.000) -> DISKONTO

A Tabel Amortisasi Diskonto Obligasi

Tanggal Kas/Utang Bunga 6%(K) Beban Bunga 8% (D) Diskonto Obligasi (K) Nilai Buku Obligasi
31-Dec-16 $1.840.291,599

31-Dec-17 $120.000 $147.223,328 $27.223,33 $1.867.514,93

31-Dec-18 $120.000 $149.401,1944 $29.401,1944 $1.896.916,124

-> DISKONTO

B Tanggal Akun DR CR
31-Dec-16 Kas $1.840.291,599
Utang Obligasi $1.840.291,599
31-Dec-17 Beban Bunga $147.223,328
Utang Obligasi $27.223,33
Kas $120.000
31-Dec-18 Beban Bunga $149.401,1944
Utang Obligasi $29.401,1944
Kas $120.000