Asistensi Pengantar Akuntansi 2

Soal 1
On July 1, 2011, Atwater Corperation issued $2,000,000 face values, 10%, 10-year bonds at $2,271,813. This price resulted in an effective-interest rate of 8% on the bonds. Atwater uses the effective-interest method to amortize bond premium or discount. The bonds pay semiannual interest July 1 and January 1.
Instructions: (Round all compatations to the nearest dollar).
a. Prepare the journal entry to record the issuance of the bonds on July 1, 2011.
b. Prepare an amortization table through December 31, 2012 (3 interest periods) for this bond issue.
c. Prepare the journal entry to record the accrual of interest and amortization of the premium on December 31, 2011.
d. Prepare the journal entry to record the payment of interest and the amortization of the premium on July 1, 2012, assuming no accrual of interest on June 30.
e. Prepare the journal entry to record the acrrual of interest and the amortization of the premium on December 31, 2012.
f. Bagaimana jika bond dilunasi saat jatuh tempo pada 102.
g. Bagaimana jika bond dilunasi saat sebelum jatuh tempo dan bayar bunga pada 103.
h. Sebelum jatuh tempo bukan pada periode bunga pada 102.

Jawaban Soal 1
Bonds, 2.000.000, 10%:2 -> 5%, 10 tahunx2 -> 20 tahun, market 8%:2 -> 4%, semiannually
PV Bonds-> 1. PV Principal = 2.000.000 x (        1         )
                                                                    ((1 + 4%)20 )
                                            = 2.000.000 x 912.773 
                                            = 912.773
                     2. PV Interest = (2,000,000 x 5%) x ( 1 - (1 + 4%)-20 )
                                                                               (           4%         )
                                            = 1.000.000 x 13,59
                                            = 1.359.032,6
PV Bond=  912.773 + 1.359.032,6
              = 2.271.805,6
Date               Interest Paid        Interest Expense          Amortization               CA Bonds
Jul 1, 2011                                                                                                           2.271.813 
Jan 1, 2012      100.000                  90.872                       9.128                          2.262.685
Jul 1, 2012       100.000                  90.507                       9.493                          2.253.192 
Jan 1, 2013      100.000                  90.127                       9.873                          2.243.389                 
July 1, 2011 Cash 2.271.813
                        Bond Payable 2.271.813
Dec 31,2011 Bond Interest Expense  90.872
                     Bond Payable                  9.128
                                 Bond Interest Payable   100.000
Jan 1, 2012 Bond Interest Expense 100.000
                                             Cash                100.000
Jul 1, 2012 Bond Interest Expense  90.507
                     Bond Payable                9.493
                                 Bond Interest Payable   100.000
Dec 31, 2012 Bond Interest Expense  90.127
                      Bond Payable                  9.873

                                 Bond Interest Payable   100.000
h. Sept 1, 2012 Dilunasi 102
= 102% x 2.700.000 = 2.754.000
CA Bonds per September 1 2012
-> CA July 1, 2012                                         2.542.190,4
     Amortization until Sept (5.609,52 x 2/6)         1.869,84   +
       CA Sept 1, 2012                                     2.544.060,24
->Loss = 2.754.000 - 2.544.060,24
            = 209.939,76
->Bond Payable                      2.544.060,24
    Loss on Bond Redemption    209.939,76
                           Cash                      2.754.000