SOAL 1

Diketahui :
Face Value Rp 500,000
Carrying amount Rp 532,397
Stated rate 11%
Market rate 9%
Maturity date 1 Januari 2017

a. Tabel bunga dan amortisasi

SCHEDULE OF NOTE PREMIUM AMORTIZATION

EFFECTIVE INTEREST METHOD
11% NOTE DISCOUNTED AT 9%
Date Cash Paid Interest expense
Jan 1 2013 - -
Dec 31 2013 Rp 55,000 Rp 47,916
Dec 31 2014 Rp 55,000 Rp 47,278
Dec 31 2015 Rp 55,000 Rp 46,583
Dec 31 2016 Rp 55,000 Rp 45,826
Jan 1 2017 - -

c. Jurnal pembayaran bunga dan amortisasi saat 31 Desember 2014

Date Transaction
Dec 31 2014 Interest Expense
Notes Payable
Cash

e. Jurnal pelunasan utang wesel dengan menyerahkan equipment

Date Transaction
May 1 2015 Notes Payable
Acc. Depreciation-equipment
Loss on Disposal of equipment
Equipment
Gain on Extinguishment of Debt

PERHITUNGAN POIN E

Equipment Rp 600,000
less : acc dep Rp 90,000
book value Rp 510,000
fair value Rp 495,000
loss on disposal Rp 15,000
 Notes pay Rp 514,786
fair value equipment Rp 495,000

gain on extinguishment Rp 19,786

of deb
REMIUM AMORTIZATION b. Jurnal pembayaran bunga dan am
EREST METHOD
COUNTED AT 9% Date
Premium Amortized Carrying Amount of Notes Dec 31 2013
- Rp 532,397
Rp 7,084 Rp 525,313
Rp 7,722 Rp 517,591
Rp 8,417 Rp 509,174
Rp 9,174 Rp 500,000
- Rp 500,000

d. Jurnal pelunasan utang wesel sec

Dr Cr Date
Rp 47,278 May 1 2015
Rp 7,722
Rp 55,000

PERHITUNGAN POIN D
Date
May 1 2015

Dr Cr Price =
Rp 514,786
Rp 90,000
Rp 15,000
Rp 600,000
Rp 19,786
mbayaran bunga dan amortisasi saat 31 Desember 2013

Transaction Dr Cr
Interest Expense Rp 47,916
Notes Payable Rp 7,084
Cash Rp 55,000

unasan utang wesel secara tunai saat dilunasi dengan kurs pelunasan 105%

Transaction Dr Cr
Notes Payable Rp 514,786
Loss on Extinguishment of Debt Rp 10,214
Cash Rp 525,000

Cash Paid Interest Expense Premium Amortized Carrying Amount

Rp 18,333 Rp 15,528 Rp 2,806 Rp 514,786

105%x500.000 Rp 525,000
SOAL 2
Diketahui :
Face Value Rp 200,000
Carrying amount Rp 187,580
Stated rate 5% per 3 bulan
Market rate 6 % per 3 bulan
Maturity date 1 Januari 2015
Laporan Keuangan 31 Agustus

a. Tabel bunga dan amortisasi

SCHEDULE OF NOTE DISCOUNT AMORTIZATION

EFFECTIVE INTEREST METHOD
2-YEAR, 20% NOTES SOLD TO YIELD 24% QUARTERLY
Date Cash Paid Interest expense Discount Amortized
Jan 1 2013 - - -
Mar 31 2013 Rp 10,000 Rp 11,255 Rp 1,255
Jun 31 2013 Rp 10,000 Rp 11,330 Rp 1,330
Sep 31 2013 Rp 10,000 Rp 11,410 Rp 1,410
Dec 31 2013 Rp 10,000 Rp 11,494 Rp 1,494
Mar 31 2014 Rp 10,000 Rp 11,584 Rp 1,584
Jun 31 2014 Rp 10,000 Rp 11,679 Rp 1,679
Sep 31 2014 Rp 10,000 Rp 11,780 Rp 1,780
Dec 31 2014 Rp 10,000 Rp 11,887 Rp 1,887
 b. Jurnal transaksi tahun 2013

ATION Date Transaction

Jan 1 2013 Cash
ARTERLY
Carrying Amount of Notes Mar 31 2013 Interest expense
Rp 187,580
Rp 188,835
Rp 190,165 Jun 31 203 Interest expense
Rp 191,575
Rp 193,069
Rp 194,653 Aug 31 2013 Interest expense
Rp 196,333
Rp 198,113
Rp 200,000 Sep 31 203 Interest expense
Interest payable

Des 31 2013 Interest expense

c. Jurnal transaksi saat utang wesel pada 31 Desember 2014 dilunasi den

Date Transaction
Des 31 2014 Notes Payable
Loss on extinguishment

d. Jurnal transaksi saat utang wesel pada 1 januari 2015 dilunasi dengan

Date Transaction
Jan 1 2015 Notes Payable
Acc. Depreciation

e. Jurnal transaksi saat terdapat modifikasi kontrak tanggal 1 Januari 201

Carrying Amount Jan Rp 200,000
Stated rate 7% per 3 bulan
Market rate 6% per 3 bulan
Maturity date Jan 1 2016

PERHITUNGAN Present Value Jan 1 2015

PV of principle = 200000 x (1+0,06)^-4
= Rp 158,419

PV of interest = (200000 x 0,07) x ((1 - (1 + 0,06)^-4)/0,06)

= Rp 48,511

PV Notes = PV principle + PV interest

= Rp 206,930

Date Transaction
Jan 1 2015 Notes Payable (new)
Loss on extinguishment
 Dr Cr
Rp 187,580
Notes Payable Rp 187,580
Rp 11,255
Notes Payable Rp 1,255
Cash Rp 10,000
Rp 11,330
Notes Payable Rp 1,330
Cash Rp 10,000
Rp 7,607
Notes Payable Rp 940
Interest payable Rp 6,667
Rp 3,803
Rp 6,667
Notes Payable Rp 470
Cash Rp 10,000
Rp 11,494
Notes Payable Rp 1,494
Cash Rp 10,000

pada 31 Desember 2014 dilunasi dengan 10.000 lembar saham biasa

Dr Cr
Rp 200,000
Rp 10,000
Share Capital Ordinary Rp 180,000
Share Premium Ordinary Rp 30,000

pada 1 januari 2015 dilunasi dengan menyerahkan equipment

Dr Cr
Rp 200,000
Rp 110,000
Gain on Extinguishment Rp 10,000
Equipment Rp 300,000

difikasi kontrak tanggal 1 Januari 2015

) x ((1 - (1 + 0,06)^-4)/0,06)

Dr Cr
Rp 200,000
Rp 6,930
Notes Payable (old) Rp 206,930