Nama : Betty Anjelinaa Zalukhu

Kelas : 4b Akbd

Jurnal penerbitan obligasi

diskonto = utang Obligasi - Kas

= Rp. 400.000.000 - Rp. 392.082.900

= Rp. 7.917.100

1 Januari 2015

Kas Rp. 392.082.900

Diskonto obligasi Rp. 7.917.100

Hutang obligasi Rp. 400.000.000

Tabel amortisasi

Tanggal Bunga Beban Bunga Diskon Nilai

Dibayar 4% Amortisasi Tercatat
Obligasi
3,9%

1 Jan 2015 392.082.900

30 Jun 2015 15.600.000 15.683.316 83.316 396.166.216

31 Des 2015 15.600.000 15.686.649 86.649 392.252.865

30 Jun 2016 15.600.000 15.690.115 90.115 392.342.979

31 Des 2016 15.600.000 15.693.719 93.719 392.436.698

30 Jun 2017 15.600.000 15.697.468 97.468 392.534.166

31 Des 2017 15.600.000 15.701.367 101.367
392.635.533

30 Jun 2018 15.600.000 15.705.421 105.421 392.740.954

31 Des 2018 15.600.000 15.709.638 109.638 392.850.592

30 Jun 2019 15.600.000 15.714.024 114.024 392.964.616

31 Jun 2019 15.600.000 15.718.585 118.585 393.083.201

30 Jun 2020 15.600.000 15.723.328 123.328 393.206.529

31 Des 2020 15.600.000 15.728.261 128.261 393.334.790

30 Jun 2021 15.600.000 15.733.392 133.392 393.468.182

31 Des 2021 15.600.000 15.738.727 138.727 393.606.909

30 Jun 2022 15.600.000 15.744.276 144.276 393.751.185

31 Des 2022 15.600.000 15.750.047 150.047 393.901.233

30 Jun 2023 15.600.000 15.756.049 156.049 394.057.282

31 Des 2023 15.600.000 15.762.291 162.291 394.219.573

30 Jun 2024 15.600.000 15.768.783 168.783 394.388.356

31 Des 2024 15.600.000 15.775.534 175.534 394.563.890

30 Jun 2025 15.600.000 15.782.556 182.556 394.746.446

31 Des 2025 15.600.000 15.789.858 189.858 394.936.304

30 Jun 2026 15.600.000 15.797.452 197.452 395.133.756

31 Des 2026 15.600.000 15.805.350 205.350 395.339.106

30 Jun 2027 15.600.000 15.813.564 213.564 395.552.670

31 Des 2027 15.600.000 15.822.107 222.107 395.774.777

30 Jun 2028 15.600.000 15.830.991 230.991 396.005.768

31 Des 2028 15.600.000 15.840.231 240.231 396.245.999

 30 Jun 2029 15.600.000 15.849.840 249.840 396.495.839

31 Des 2029 15.600.000 15.859.838 259.838 396.755.673

30 Ajun 2030 15.600.000 15.870.227 270.227 397.025.900

31 Des 2030 15.600.000 15.881.036 281.036 397.306.936

30 Jun 2031 15.600.000 15.892.277 292.277 397.599.213

31 Des 2031 15.600.000 15.903.969 303.969 397.903.182

30 Jun 2032 15.600.000 15.916.127 316.127 398.219.309

31 Des 2032 15.600.000 15.928.772 328.772 398.548.081

30 Jun 2033 15.600.000 15.941.923 341.923 398.890.004

31 Des 2033 15.600.000 15.955.600 355.600 399.245.605

30 Jun 2034 15.600.000 15.969.824 369.824 399.615.429

31 Des 2034 15.600.000 15.984.617 384.617 400.000.046

Jurnal

30 Juni 2015 Beban Bunga Rp. 15.683.316

Diskon Obligasi Rp. 83.316
Kas Rp. 15.600.000
31 Des 2015
Beban Bunga Rp. 15.686.649
Diskon Obligasi Rp. 86.649
Kas Rp. 15.600.00
Jurnal
1 Jan 2015
Utang Obligasi Rp. 400.000.000
Kas Rp. 400.000.000