Tahun Tahun Amortisasi

Bunga Nominal Bunga efektif

Buku Obligasi Premium
1
1 7,500,000 7,000,000 583,333
2 1 7,500,000 7,000,000 416,667
2 7,500,000 7,000,000 583,333
3 2 7,500,000 7,000,000 416,667
3 7,500,000 7,000,000 583,333
4 3 7,500,000 7,000,000 416,667
4 7,500,000 7,000,000 583,333
5 4 7,500,000 7,000,000 416,667
5 7,500,000 7,000,000 583,333
6 5 7,500,000 7,000,000 416,667
6 7,500,000 7,000,000 583,333
7 6 7,500,000 7,000,000 416,667
7 7,500,000 7,000,000 583,333
8 7 7,500,000 7,000,000 416,667
8 7,500,000 7,000,000 583,333
9 8 7,500,000 7,000,000 416,667
9 7,500,000 7,000,000 583,333
10 9 7,500,000 7,000,000 416,667
10 7,500,000 7,000,000 583,333
11 10 7,500,000 7,000,000 416,667

25000
5000 ###
 Sisa Premium Nilai Buku Obligasi

Rp 10,000,000 Rp 135,000,000 Jurnal yang diperluka

9,416,667 134,416,667 1-Jul-94 Kas
9,000,000 134,000,000 Premium
8,416,667 133,416,667 Utang Obligasi
8,000,000 133,000,000 Biaya Bunga
7,416,667 132,416,667
7,000,000 132,000,000 1-Nov-94 Biaya Bunga
6,416,667 131,416,667 Kas
6,000,000 131,000,000 Premium
5,416,667 130,416,667 Biaya Bunga
5,000,000 130,000,000
4,416,667 129,416,667 31-Dec-94 Biaya bunga
4,000,000 129,000,000 Utang bunga
3,416,667 128,416,667 Premium
3,000,000 128,000,000 Biaya Bunga
2,416,667 127,416,667
2,000,000 127,000,000 2-Jan-95 Utang bunga
1,416,667 126,416,667 Biaya bunga
1,000,000 126,000,000
416,667 125,416,667 1-Mar-00
125,000,000
 Jurnal yang diperlukan
Rp 137,500,000
Rp 10,000,000
ang Obligasi 125,000,000
aya Bunga 2,500,000

7,500,000
7,500,000
500,000
aya Bunga 500,000

1,250,000
ang bunga 1,250,000
83,000
aya Bunga 83,000

1,250,000
1,250,000
Tahun Tahun
Bunga Nominal Bunga efektif Amortisasi Diskon
Buku Obligasi

1
1 9,000,000 9,311,000 311,000
2 1 9,000,000 9,348,320 348,320
2 9,000,000 9,390,119 390,119
3 2 9,000,000 9,436,933 436,933
3 9,000,000 9,489,365 489,365
4 3 9,000,000 9,548,089 548,089
4 9,000,000 9,613,859 613,859
5 4 9,000,000 9,687,523 687,523
5 9,000,000 9,770,025 770,025
6 5 9,000,000 9,862,428 862,428
6 9,000,000 9,965,920 965,920
7 6 9,000,000 10,081,830 1,081,830
7 9,000,000 10,211,650 1,211,650
8 7 9,000,000 10,357,048 1,357,048
8 9,000,000 10,519,893 1,519,893
9 8 9,000,000 10,702,281 1,702,281
9 9,000,000 10,906,554 1,906,554
10 9 9,000,000 11,135,341 2,135,341
10 9,000,000 11,391,582 2,391,582
11 10 9,000,000 11,678,571 2,678,571
 Sisa Diskon Nilai Buku Obligasi

Rp 22,408,331 Rp 77,591,669 Jurnal yang diperlu

22,097,331 77,902,669 1-May-94 Kas
21,749,010 78,250,990 Diskon
21,358,891 78,641,109 Utang Obligasi
20,921,958 79,078,042
20,432,593 79,567,407 1-Nov-94 Biaya Bunga
19,884,505 80,115,495 Kas
19,270,645 80,729,355 Biaya Bunga
18,583,123 81,416,877 Diskon
17,813,097 82,186,903
16,950,669 83,049,331 31-Dec-94 Biaya bunga
15,984,749 84,015,251 Utang bunga
14,902,919 85,097,081
13,691,270 86,308,730 2-Jan-95 Utang bunga
12,334,222 87,665,778 Biaya bunga
10,814,329 89,185,671
9,112,048 90,887,952 1-Mar-00
7,205,494 92,794,506
5,070,153 94,929,847
2,678,571 97,321,429
100,000,000
 Jurnal yang diperlukan
Rp 77,591,669
22,408,331
ang Obligasi Rp 100,000,000

9,000,000
9,000,000
311,000
311,000

1,500,000
ang bunga 1,500,000

1,500,000
1,500,000
Harga Nominal Obligasi 10,000,000
Tingka Bunga Obligasi 12%
Tingkat Bunga Umum 9%
Umur obligasi ???

Harga Efektif Obligasi Tidak dapat dihitung

 Tahun
Tahun Obligasi Bunga Nominal Bunga efektif Amortisasi Diskon
Buku

1
1 10,500,000 10,862,834 362,834
2 1 7,500,000 7,795,450 295,450
2 10,500,000 10,954,993 454,993
3 2 7,500,000 7,870,495 370,495
3 10,500,000 11,070,562 570,562
4 3 7,500,000 7,964,600 464,600
4 10,500,000 11,215,484 715,484
5 4 7,500,000 8,082,609 582,609
5 10,500,000 11,397,218 897,218
6 5 7,500,000 8,230,591 730,591
6 10,500,000 11,625,111 1,125,111
7 6 7,500,000 8,416,162 916,162
7 10,500,000 11,910,889 1,410,889
8 7 7,500,000 8,648,867 1,148,867
8 10,500,000 12,269,255 1,769,255
9 8 7,500,000 8,940,679 1,440,679
9 10,500,000 12,718,645 2,218,645
10 9 7,500,000 9,306,611 1,806,611
10 10,500,000 13,282,181 2,782,181
11 10 7,500,000 9,765,490 2,265,490

Kalo garis lurus bunga nominal amortisasi

Kalo bunga efektif bunga nominal bunga efektif
 Sisa Diskon Nilai Buku Obligasi

Rp 22,408,331 Rp 77,591,669 Jurnal yang diperlu

22,045,497 77,954,503 1-May-94 Kas
21,750,047 78,249,953 Diskon
21,295,053 78,704,947 Utang Obligasi
20,924,559 79,075,441
20,353,997 79,646,003 1-Nov-94 Biaya Bunga
19,889,397 80,110,603 Kas
19,173,912 80,826,088 Biaya Bunga
18,591,304 81,408,696 Diskon
17,694,086 82,305,914
16,963,495 83,036,505 31-Dec-94 Biaya bunga
15,838,384 84,161,616 Utang bunga
14,922,222 85,077,778
13,511,333 86,488,667 2-Jan-95 Utang bunga
12,362,467 87,637,533 Biaya bunga
10,593,212 89,406,788
9,152,533 90,847,467 1-Mar-00
6,933,888 93,066,112
5,127,277 94,872,723
2,345,096 97,654,904
99,920,395

baru tau bunga efektif

baru tau amortisasi
 Jurnal yang diperlukan
Rp 77,591,669
22,408,331
ang Obligasi Rp 100,000,000

7,500,000
7,500,000
362,834
362,834

1,500,000
ang bunga 1,500,000

1,500,000
1,500,000