tanggal beli 01-Jan-17

coupon rate 12%

nilai nominal 800,000.00
harga beli 860,652.00
premium 60,652.00
market rate 10%
jatuh tempo 01-Jan-16

a) Prepare a bond amortization schedule through 2012.

12% x 800.000 10% x CV
date cash received interest revenue
01-Jan-17 0 0
31-Dec-17 96,000.00 86,065.20
31-Dec-18 96,000.00 85,071.72
31-Dec-19 96,000.00 83,978.89

b) Prepare the journal entry at the date of the bond purchase.

01-Jan-17 Debt investment 860,652.00

Cash

c) Prepare the journal entry to record the interest received and the amortization for 2017
31-Dec-17 interest receivable 96,000.00
debt invetsment
interest revenue

d) Prepare any entries necessary at December 31, 2017, assuming the fair value of the bonds is $860,000
31-Dec-17 Securities FV adjustment 9,282.80
Unrealized gain (loss) - OCI

Fair value 860,000.00

CV (850,717.20)
Unrealized gain (loss) - OCI 9,282.80
e) Prepare any entries necessary at December 31, 2018, assuming the fair value of the bonds is $840,000.

31-Dec-12 Unrealized gain (loss) - OCI 9,071.72

Securities FV adjustment

Cara 1
Fair value 840,000.00
CV (839,788.92)
Unrealized gain (loss) - OCI 211.08
Unrealized Holding Gain or Loss—Income
9,282.80
9,071.72
 211.08
cara 2
CV 860,000.00
- premium amortised (10,928.28)
CV new 849,071.72

Fair value 840,000.00

CV new (849,071.72)
(9,071.72)
f) Prepare any entries necessary at March 1, 2019, if Ellison sold the Watson bonds for $850,000
Harga jual
CV 31 Des 2018 839788.92
amortised premium sd 1 March 2019 2003.518
CV 1 Juli 2019

Cash 16,000.00
Debt investment
Interest revenue

Cash 850000
Debt investment
Gain on sale Debt investment

Unrealized gain (loss) - OCI 211.0800000001

Securities FV adjustment
 premium amortized carrying value investment
- 860,652.00
9,934.80 850,717.20
10,928.28 839,788.92
12,021.11 827,767.81

860,652.00

9,934.80
86,065.20

onds is $860,000

9,282.80

onds is $840,000.

9,071.72

saldo akhir
bonds for $850,000
850,000.00

837,785.40
1,687,785.40

2003.518
13996.482

837,785.40
1,687,785.40

211.0800000001
tanggal terbit 01-Jul-17
nilai nominal 450,000.00
coupon rate 6%
market rate 7%
tanggal bayar bunga 1 jan dan 1 juli
harga jual 428,800.00
diskonto 21,200.00

1. Buatlah tabel amortisasi diskon sampai dengan tahun 2011

Kas diterima Pendapatan Bunga
Semester 3% x 450.000 3,5% x Nilai Tercatat
1 Juli 2017 0 0
1 Juli sd 31 Des 2017 13,500.00 15,008.00
1 Jan sd 30 Jun 2018 13,500.00 15,060.78
1 Juli sd 31 Des 2018 13,500.00 15,115.41

2. Buatlah jurnal selama 2010 dan 2011

01-Jul-17 Investasi obligasi 428,800.00
Kas

31-Dec-17 Piutang bunga 13,500.00

Investasi obligasi 1,508.00
Pendapatan bunga

01-Jan-18 Kas 13,500.00

Piutang bunga

01-Oct-18 Kas 6,750.00

Pendapatan bunga
menerima pembayaran bunga sd okt

Investasi obligasi 807.70

pendapatan bunga
amortisasi diskon sd okt

Kas 420,250.00
Kerugian penjualan investasi obligasi 12,426.48
Investasi obligasi
penjualan investasi obligasi

nilai tercatat 1 juli 2018 431,868.78

+ amortisasi diskon 1 juli 2018 sd 1 okt 18 807.70
nilai tercatat 1 okt 18 432,676.48
harga jual plus utang bunga 427,000.00
- utang bunga (6,750.00)
harga jual bersih 420,250.00
- nilai tercatat 1 okt 18 (432,676.48)
Kerugian penjualan investasi (12,426.48)
Amortisasi Diskon Nilai tercatat investasi
- 428,800.00
1,508.00 430,308.00
1,560.78 431,868.78
1,615.41 433,484.19

428,800.00

15,008.00

13,500.00

6,750.00

807.70

432,676.48

3/6 x 1.615,41
3/6 x 13.500
Assuming the bonds classified as Amortised cost
(a) December 31, 2017
Debt Investments
Cash

(b) December 31, 2018

Cash
Debt Investments
Interest revenue

(c) December 31, 2020

Cash
Debt Investments
Interest Revenue
Assuming the bonds classified as FVTPL
(d) December 31, 2017
Debt Investments
Cash

(e) December 31, 2018

Cash
Debt Investments
Interest Revenue

Unrealized Holding Loss ($107,093 - $106,500) - P/L

Securities Fair Value Adjustment

(f) December 31, 2020

Cash
Debt Investments
Interest Revenue

Amortized Cost

PT Maju Bersama, 7% bonds 103,719

Previous securities fair value adjustment-Dr.
Securities fair value adjustment-Cr.

*($107,500 - $105,477)

Unrealized Holding Loss - P/L

Securities Fair Value Adjustment
 Dr Cr

108,660
108,660

7,000
1,567
5,433

7,000
1,728
5,272

108,660
108,660

7,000
1,567
5,433

593
593

7,000
1,728
5,272

Fair Value Unrealized Gain

(Loss)
105,650 1,931
2,053 *)
(122)

122
122