tanggal beli 1-Jan-17

coupon rate 12%

nilai nominal 800,000
harga beli 860,652
premium 60,652
market rate 10%
jatuh tempo 1-Jan-16

a) Prepare a bond amortization schedule through 2012.

12% x 800.000 10% x CV
date cash received interest revenue premium amortized
1-Jan-17 - - -
31-Dec-17 96,000 86,065 9,935
31-Dec-18 96,000 85,072 10,928
31-Dec-19 96,000 83,979 12,021

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

1-Jan-17 Debt investment 860,652

Cash 860,652

c) Prepare the journal entry to record the interest received and the amortization for 2017
31-Dec-17 interest receivable 96,000
debt invetsment 9,935
interest revenue 86,065

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 9,283
Unrealized gain (loss) - OCI 9,283

Fair value 860,000

CV (850,717)
Unrealized gain (loss) - OCI 9,283
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 9,072

Securities FV adjustment 9,072

Cara 1
Fair value 840,000
CV (839,789)
Unrealized gain (loss) - OCI 211 saldo akhir
Unrealized Holding Gain or Loss—Income
9,283
9,072
 211
cara 2
CV 860,000
- premium amortised (10,928)
CV new 849,072

Fair value 840,000

CV new (849,072)
(9,072)
f) Prepare any entries necessary at March 1, 2019, if Ellison sold the Watson bonds for $850,000
Harga jual 850,000
CV 31 Des 2018 839,789
amortised premium sd 1 March 2019 2,004
CV 1 Juli 2019 837,785
12,215
Cash 16,000
Debt investment 2,004
Interest revenue 13,996

Cash 850,000
Debt investment 837,785
Gain on sale Debt investment 12,215

Unrealized gain (loss) - OCI 211

Securities FV adjustment 211
 carrying value investment
860,652
850,717
839,789
827,768

bonds is $860,000

bonds is $840,000.
tanggal terbit 1-Jul-17
nilai nominal 450,000
coupon rate 6%
market rate 7%
tanggal bayar bunga 1 jan dan 1 juli
harga jual 428,800
diskonto 21,200

1. Buatlah tabel amortisasi diskon sampai dengan tahun 2011

Kas diterima Pendapatan Bunga
Semester 3% x 450.000 3,5% x Nilai Tercatat Amortisasi Diskon
1 Juli 2017 - - -
1 Juli sd 31 Des 2017 13,500 15,008 1,508
1 Jan sd 30 Jun 2018 13,500 15,061 1,561
1 Juli sd 31 Des 2018 13,500 15,115 1,615

2. Buatlah jurnal selama 2010 dan 2011

1-Jul-17 Debt investment 428,800
Cash 428,800

31-Dec-17 Interest receivable 13,500

Debt investment 1,508
Interest revenue 15,008

1-Jan-18 Cash 13,500

Interest receivable 13,500

1-Oct-18 Cash 6,750

Interest revenue 6,750
menerima pembayaran bunga sd okt

Debt investment 808

Interest revenue 808
amortisasi diskon sd okt

Cash 420,250
Loss on sale of debt investment 12,426
Debt investment 432,676
penjualan investasi obligasi

nilai tercatat 1 juli 2018 431,869

+ amortisasi diskon 1 juli 2018 sd 1 okt 18 808 3/6 x 1.615
nilai tercatat 1 okt 18 432,676
harga jual plus utang bunga 427,000
- utang bunga (6,750) 3/6 x 13.500
harga jual bersih 420,250
- nilai tercatat 1 okt 18 (432,676)
Kerugian penjualan investasi (12,426)
Nilai tercatat investasi
428,800
430,308
431,869
433,484
Assuming the bonds classified as Amortised cost Dr
(a) December 31, 2017
Debt Investments 108,660
Cash

(b) December 31, 2018

Cash 7,000
Debt Investments
Interest revenue

(c) December 31, 2020

Cash 7,000
Debt Investments
Interest Revenue
Assuming the bonds classified as FVTPL
(d) December 31, 2017
Debt Investments 108,660
Cash

(e) December 31, 2018

Cash 7,000
Debt Investments
Interest Revenue

Unrealized Holding Loss ($107,093 - $106,500) - P/L 593

Securities Fair Value Adjustment

(f) December 31, 2020

Cash 7,000
Debt Investments
Interest Revenue

Amortized Cost Fair Value

PT Maju Bersama, 7% bonds 103,719 105,650

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

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

Unrealized Holding Loss - P/L 122

Securities Fair Value Adjustment
 Cr

108,660

1,567
5,433

1,728
5,272

108,660

1,567
5,433

593

1,728
5,272

Unrealized
Gain (Loss)
1,931 Unrealized Holding Gain or Loss—Income
2,053 *) 12/31/2018 593
(122) 12/31/2019 2,646
2,053
12/31/2020 122
1,931

122