E-16 2

                Present value of principal                             = 2.000.000 x 0,794 (n=3;  i=8%)

                Present value of interest payment          =     120.000 x 2, 577

  • The bond payable on January 1, 2012 :

Convertion Bonds                            1.897.240

Amortized                                                 31.779 +

                                                                1.929.019

 

  • Journal Convertion

Hutang Obligasi                                                 1.929.019

Agio Saham – obligasi konversi                     102.760

                Modal Saham Biasa                                                             500.000

                Agio Saham Biasa                                                            1.531.779

  • Repurchase journal

Hutang Obligasi                                                 1.929.019

Agio Saham – obligasi konversi                       40.000

                Kas                                                                                         1.940.000

                Keuntungan Pembelian Kembali                                                     29.019

E- 16 4

  • Jurnal Konversi 1 Januari 2012

 

Kas                                                                                         60.000

                Hutang Obligasi                                                                                 53. 993

Agio Saham – Ekuitas Konversi                                                      6.007

 

  • Jurnal bunga Akrual 31 Desember 2012

 

Beban Bunga                                     4.265

Hutang Obligasi                                     735

                Kas                                                                         5.000

 

  • Jurnal Konversi 31 Desember 2013

 

Agio Saham – Ekuitas Konversi                                     6.007

Hutang Obligasi                                                                 51.783

                Modal Saham Biasa                                                           6.000

                Agio Saham Biasa                                                            51.790

 

 

 

  • Perhitungan Kerugian/Keuntungan

 

Nilai sekarang kewajiban 31 Desember 2013                        = 54. 000

Nilai Buku                                                                                            = (51.783) +

Kerugian                                                                                              =     2.217

 

Agio Saham – Ekuitas Konversi                                      1.500

Hutang Obligasi                                                                 51.783

Kerugian membeli kembali                                             2.217

                Kas                                                                                                         55.000

 

  • Jurnal 31 Desember 2012 pada saat Maturity

 

Beban bunga                                                     4.074

Hutang Obligasi                                                     926

                Kas                                                                                         5.000

Hutang Obligasi                                                 50.000

                Kas                                                                                         50.000

E 16 – 9

LIN COMPANY

JURNAL

SEPTEMBER 1 2010

               

Kas (312.000.000 + 6.000.000)                                                     318.000.000

                Hutang Obligasi                                                                                                 290.000.000

                Agio Saham waran – Jadwal 1                                                                        22.000.000

                Beban bunga obligasi – Jadwal 2                                                                     6.000.000

 

 

JADWAL 1

NILAI SERTIFIKAT WARAN

 

Nilai nominal                                                                      = 30.000.000

Bunga tahunan                 ( i=8% )                                                 = (24.000.000)

Bunga akrual (24.000.000 x 3/12 )                              =      6.000.000

 

E 16 – 10

  • Jurnal mencatat saham dan waran

 

Kas ( 3.000.000 x 1,02)                                    3.060.000

                Hutang Obligasi                                                                 2.940.000

                Agio Saham – waran                                                           120.000

 

  • Jurnal mencatat Saham dan waran

 

Kas ( 3.000.000 x 1,02)                                    3.060.000

                Hutang Obligasi                                                                 2.940.000

                Agio Saham – waran                                                           120.000

About Handia Fahrurrozi

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