Soal 1

PV Obligasi 2,791,973.88
(5000.000 x PVF6%;10)
PV Bunga 2,024,023.94
(5,5%x5000.000xPVAF 6%;10)
Total 4,815,997.82

Tahun Bunga Beban Diskon Nilai buku

Dibayar Bunga Amortisasi Obligasi
1/1/2010 4,815,997.82
1/6/2010 275,000.00 288,959.87 13,959.87 4,829,957.69
1/1/2011 275,000.00 289,797.46 14,797.46 4,844,755.15
1/6/2011 275,000.00 290,685.31 15,685.31 4,860,440.46
1/1/2012 275,000.00 291,626.43 16,626.43 4,877,066.89
1/6/2012 275,000.00 292,624.01 17,624.01 4,894,690.91
1/1/2013 275,000.00 293,681.45 18,681.45 4,913,372.36
1/6/2013 275,000.00 294,802.34 19,802.34 4,933,174.70
1/1/2014 275,000.00 295,990.48 20,990.48 4,954,165.18
1/6/2014 275,000.00 297,249.91 22,249.91 4,976,415.09
1/1/2015 275,000.00 298,584.91 23,584.91 5,000,000.00

1/1/2010 Kas 4,815,997.82

Investasi obligasi 4,815,997.82

1/6/2010 Beban bunga 288,959.87

Hutang obligasi 13,959.87
Kas/Utang bunga obligasi 275,000.00

1/1/2011 Beban bunga 289,797.46

Hutang obligasi 14,797.46
Kas/Utang bunga obligasi 275,000.00

Saat penebusan/pelunasan
Harga reakuisisi 3,600,000.00
Nilai buku yang ditebus 2,936,814.54
Kerugian 663,185.46

1/6/2012 Utang obligasi 2,936,814.54

Kerugian pelunasan 663,185.46
Kas 3,600,000.00
tanggal Jurnal Debet Kredit
10 Januari kas 120,000
Saham preferen 100,000
Agio saham preferen 20,000

13 Maret Tanah 125,000

Saham preferen 100,000
Agio saham preferen 25,000

23 Juni Dividen kas 270,000

Utang dividen kas 270,000

25 Juli Utang dividen kas 270,000

Kas 270,000

24 Oktober Dividen saham 66,000

Dividen saham yang didistribusikan 60,000
Agio saham biasa 6,000

29 Oktober Dividen saham yang didistribusikan 60,000

Saham biasa 60,000

11 Nopember Saham treasury 24,000

Kas 24,000

30 Nopember Kas 120,000

Saham treasury 80,000
Agio saham treasury 40,000

31 Desember Laba Rugi 225,000

Laba ditahan 225,000

Laba ditahan 336,000

Dividen kas 270,000
Dividen saham 66,000

perhitungan retained earnings

Saldo awal laba ditahan 300,000.00
Laba 225,000.00
Dividen kas (270,000.00)
Dividen saham (66,000.00)
Saldo akhir laba ditahan 189,000.00
PT XYZ
laporan Posisi Keuangan
31 Desember 2015
Pemegang saham
Saham preferen 2,700,000.00
Agio saham preferen 95,000.00
Saham Biasa 760,000.00
Agio saham biasa 356,000.00
Agio saham treasury 40,000.00
Total Saham 3,951,000.00
laba di tahan 189,000.00
saham treasury (sisa) (144,000.00)
Total ekuitas pemegang saham 3,996,000.00
Soal 1
PV Obligasi 373,107,698.32
(500.000.000 x PVF5%;6)
PV Bunga 152,270,762.02
(12%x250.000.000xPVAF 5%;6)
Total 525,378,460.34

Tahun Bunga Beban Diskon Premium yang

Dibayar Bunga Amortisasi belum diamortisasi
1/3/2010 25,378,460.34
1/9/2010 30,000,000.00 26,268,923.02 (3,731,076.98) 21,647,383.35
1/3/2011 30,000,000.00 26,082,369.17 (3,917,630.83) 17,729,752.52
1/9/2011 30,000,000.00 25,886,487.63 (4,113,512.37) 13,616,240.15
1/3/2012 30,000,000.00 25,680,812.01 (4,319,187.99) 9,297,052.15
1/9/2012 30,000,000.00 25,464,852.61 (4,535,147.39) 4,761,904.76
1/3/2013 30,000,000.00 25,238,095.24 (4,761,904.76) -

Jurnal PT Arif

1/3/2010 Kas 525,378,460.34

Utang obligasi
Premi utang obligasi

1/9/2010 Beban bunga 26,268,923.02

Premi utang obligasi 3,731,076.98
Kas/Utang bunga obligasi

31/12/2010 Beban bunga 17,120,541.34

Premi utang obligasi 2,879,458.66
Hutang bunga

Jurnal PTBudi

1/3/2010 Investasi obligasi 525,378,460.34

kas

1/9/2010 Kas 30,000,000.00

Pendapatan bunga
Investasi obligasi
31/12/2010 Piutang bunga 20,000,000.00
Pendapatan bunga
Investasi obligasi
 Nilai buku
Obligasi
525,378,460.34
521,647,383.35
517,729,752.52
513,616,240.15
509,297,052.15
504,761,904.76
500,000,000.00

500,000,000.00
25,378,460.34

30,000,000.00

20,000,000.00

525,378,460.34

26,268,923.02
3,731,076.98
17,120,541.34
2,879,458.66