Contoh Soal 1
Assume that Robinson company purchased €100.000 of 8% bonds of Evermaster Coorporation on January 1, 2015, at a discount and
paying €92.278. The bond mature January 1, 2020, and yield 10%; interest is payable each July 1 and Jan 1
Tanggal
1-Jan-15
1-Jul-15
1-Jan-16
1-Jul-16
1-Jan-17
1-Jul-17
1-Jan-18
1-Jul-18
1-Jan-19
1-Jul-19
1-Jan-20
Kas
Diterima
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
Pendapatan
Bunga
Amortisasi
Diskon
Obligasi
4,614
4,645
4,677
4,711
4,746
4,784
4,823
4,864
4,907
4,952
614
645
677
711
746
784
823
864
907
952
Nilai Buku /
nilai tercatat
obligasi
92,278
92,892
93,536
94,213
94,924
95,670
96,454
97,276
98,140
99,047
100,000