TUGAS AKUNTANSI KEUANGAN 3

NAMA : MUH IQBAL RAMLI

NIM : A031201036
1. Tabel Amortisasi
2. Held to maturiy
3. AFS

JAWABAN :

1.

Bond Discount Carrying

Date Cash Received Interest Revenue
Amortization amount of bonds
7/1/201 Rp
2       212,926,425.52
1/1/201 Rp Rp Rp Rp
3 12,000,000.00 10,646,321.28 1,353,678.72 211,572,746.80
7/1/201 Rp Rp Rp Rp
3 12,000,000.00 10,578,637.34 1,421,362.66 210,151,384.14
1/1/201 Rp Rp Rp Rp
4 12,000,000.00 10,507,569.21 1,492,430.79 208,658,953.34
7/1/201 Rp Rp Rp Rp
4 12,000,000.00 10,432,947.67 1,567,052.33 207,091,901.01
1/1/201 Rp Rp Rp Rp
5 12,000,000.00 10,354,595.05 1,645,404.95 205,446,496.06
7/1/201 Rp Rp Rp Rp
5 12,000,000.00 10,272,324.80 1,727,675.20 203,718,820.86
1/1/201 Rp Rp Rp Rp
6 12,000,000.00 10,185,941.04 1,814,058.96 201,904,761.91
7/1/201 Rp Rp Rp Rp
6 12,000,000.00 10,095,238.10 1,904,761.90 200,000,000.00
  Rp 96,000,000.00 Rp 83,073,574.48 Rp 12,926,425.52  
         

2.

JURNAL
1 JULI 2012
Rp
DEBT INVESTMENTS 212,926,425.52  
Rp
  CASH   212,926,425.52
 31 DESEMBER 2012
INTEREST Rp
RECEIVABLE   12,000,000.00  
Rp
INTEREST REVENUE 10,646,321.28
Rp
  DEBT INVESTMENTS 1,353,678.72
       
1 JANUARI 2013
Rp
CASH   12,000,000.00  
INTEREST Rp
  RECEIVABLE   12,000,000.00
       
1 JULI 2013
Rp
CASH 12,000,000.00  
Rp
INTEREST REVENUE 10,578,637.34
Rp
  DEBT INVESTMENTS 1,412,362.66
       
31 DESEMBER 2013
Rp
INTEREST RECEIVABLE 12,000,000.00  
Rp
INTEREST REVENUE   10,507,569.21
Rp
  DEBT INVESTMENTS   1,492,430.79

STATEMENT OF FINANCIAL POSITION

31-Dec-12
CURRENT ASSETS    
Rp
INTEREST RECEIVABLE 12,000,000.00
       
LONG-TERM INVESTMENTS  
Rp
DEBT INVESTMENTS 211,572,746.80  
       
31-Dec-13
CURRENT ASSETS    
Rp
INTEREST RECEIVABLE 12,000,000.00
       
LONG-TERM INVESTMENTS  
Rp
DEBT INVESTMENTS 208,658,953.34  
       

PENJUALAN ASET KEUANGAN

01 JANUARI 2014
Rp
CASH 205,000,000.00  

Rp
LOSS ON SALE OF DEBT INVESTMENTS
3,658,953.34
 
Rp
  DEBT INVESTMENT   208,658,953.34

3.

JURNAL
1 JULI 2012
Rp
DEBT INVESTMENTS 212,926,425.52  
Rp
  CASH   212,926,425.52

31 DESEMBER 2012
INTEREST Rp
RECEIVABLE   12,000,000.00  
Rp
INTEREST REVENUE 10,646,321.28
Rp
  DEBT INVESTMENTS 1,353,678.72
FAIR VALUE AT DECEMBER 3, 2012 = Rp 210,000,000.00
UNREALIZED HOLDING LOSS Rp 1,572,746.79
  Rp211,572,746.79- Rp210,000,000.00  

Rp
Unrealized Holding Gain or Loss—Income
1,572,746.79

 
Rp
  Fair Value Adjustment 1,572,746.79
       
 1 JANUARI 2013
Rp
CASH 12,000,000.00  
INTEREST Rp
  RECEIVABLE   12,000,000.00
       
1 JULI 2013
Rp
CASH 12,000,000.00  
Rp
INTEREST REVENUE 10,578,637.34
Rp
  DEBT INVESTMENTS 1,412,362.66
       
31 DESEMBER 2013
Rp
INTEREST RECEIVABLE 12,000,000.00  
Rp
INTEREST REVENUE   10,507,569.21
Rp
  DEBT INVESTMENTS   1,492,430.79
Rp
FAIR VALUE AT DEC 31,2013 = 209,000,000.00
BOND AMORTIZED ACQUISITION FEE BALANCE DECEMBER 31, Rp
2013 208,658,953.34
Rp
DIFFERENCE   341,046.66
Rp
FAIR VALUE ADJUSTMENT 1,572,746.79
Rp
UNREALIZED HOLDING GAIN/ LOSS 1,913,793.45
       
Rp
FAIR VALUE ADJUSTMENT  
1,913,793.45

Rp
UNREALIZED  
1,913,793.45
  HOLDING GAIN/ LOSS
       
       
STATEMENT OF FINANCIAL POSITION
31-Dec-12
CURRENT ASSETS    
Rp
INTEREST RECEIVABLE 12,000,000.00
       
LONG-TERM INVESTMENTS  
DEBT INVESTMENTS-FAIR VALUE AFS Rp
  210,000,000.00
       

OTHER INCOME AND EXPENSES

   
-Rp
UNREALIZED HOLDING LOSS 1,572,746.79
31-Dec-13
CURRENT ASSETS    
Rp
INTEREST RECEIVABLE 12,000,000.00
       
LONG-TERM INVESTMENTS  
Rp
DEBT INVESTMENTS 209,000,000.00  
       
OTHER INCOME AND EXPENSES
   
UNREALIZED HOLDING GAIN/ LOSS Rp
  341,046.66

PENJUALAN ASET KEUANGAN

01 JANUARI 2014
Rp
CASH 205,000,000.00  
LOSS ON SALE OF DEBT INVESTMENTS    
INVESTMENTS    
UNREALIZED HOLDING GAIN/ LOSS Rp
341,046.66  
Rp
DEBT INVESTMENTS   208,658,953.34
Rp
FAIR VALUE ADJUSTMENT
  341,046.66