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    Jurnal Bonds Payable

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    Kristoforus MarioXII IPS 2
    1. The document outlines 6 journal entries for bond transactions: 1) issuing bonds, 2) accruing interest, 3) paying interest, 4) amortizing bond premiums/discounts, 5) adjusting entries at year-end for interest and amortization, and 6) reversing interest payable entries. 2. It also describes 3 journal entries if bonds are redeemed before maturity: 1) accruing interest, 2) amortizing premiums/discounts, and 3) redeeming bonds which results in a gain or loss. 3. Finally, it lists 3 journal entries for bond redemption at maturity: 1) accruing interest, 2) amortizing premiums

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    Jurnal Bonds Payable

    Uploaded by

    Kristoforus MarioXII IPS 2
    22 views2 pages
    1. The document outlines 6 journal entries for bond transactions: 1) issuing bonds, 2) accruing interest, 3) paying interest, 4) amortizing bond premiums/discounts, 5) adjusting entries at year-end for interest and amortization, and 6) reversing interest payable entries. 2. It also describes 3 journal entries if bonds are redeemed before maturity: 1) accruing interest, 2) amortizing premiums/discounts, and 3) redeeming bonds which results in a gain or loss. 3. Finally, it lists 3 journal entries for bond redemption at maturity: 1) accruing interest, 2) amortizing premiums

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    jurnal bonds payable

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    1. The document outlines 6 journal entries for bond transactions: 1) issuing bonds, 2) accruing interest, 3) paying interest, 4) amortizing bond premiums/discounts, 5) adjusting entries at year-end for interest and amortization, and 6) reversing interest payable entries. 2. It also describes 3 journal entries if bonds are redeemed before maturity: 1) accruing interest, 2) amortizing premiums/discounts, and 3) redeeming bonds which results in a gain or loss. 3. Finally, it lists 3 journal entries for bond redemption at maturity: 1) accruing interest, 2) amortizing premiums

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    22 views2 pages

    Jurnal Bonds Payable

    Uploaded by

    Kristoforus MarioXII IPS 2
    1. The document outlines 6 journal entries for bond transactions: 1) issuing bonds, 2) accruing interest, 3) paying interest, 4) amortizing bond premiums/discounts, 5) adjusting entries at year-end for interest and amortization, and 6) reversing interest payable entries. 2. It also describes 3 journal entries if bonds are redeemed before maturity: 1) accruing interest, 2) amortizing premiums/discounts, and 3) redeeming bonds which results in a gain or loss. 3. Finally, it lists 3 journal entries for bond redemption at maturity: 1) accruing interest, 2) amortizing premiums

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    No Kondisi JURNAL

    1 Jual Obligasi Cash xx


    Discount on Bonds Payable xx
    Premium on Bonds Payable xx
    Bonds Payable xx

    2 Bunga Akrual Cash xx


    (kalau jual di antara Interest Expense xx
    tanggal bunga)

    3 Bayar bunga Interest Expense xx


    Cash xx

    Catatan
    Saat jatuh tempo, face amount harus = book value bonds, maka saat jatuh jempo saldo premium/discount
    harus bersaldo 0, sehingga akun2 tersebut harus diamortisasi hingga jatuh tempo (ketentuan
    pengamortisasiannya mengikuti soal nanti).
    4 Amortisasi Interest Expense xx
    Discount on Bonds Payable xx

    ATAU

    Premium on Bonds Payable xx


    Interest Expense xx

    5 Jurnal penyesuaian
    tiap akhir tahun
    a. Bunga Interest Expense xx
    Interest Payable xx

    b. Amortisasi *) jurnal sama seperti amortisasi

    6 Jurnal pembalik Interest Payable xx


    ( hanya bunga ) Interest Expense xx
    JURNAL SAAT PENEBUSAN OBLIGASI , ada 2 kondisi
    No Kondisi Jurnal penebusan obligasi sebelum jatuh tempo
    1 Bunga Interest Expense xx
    Cash xx

    2 Amortisasi Premium on bonds payable xx


    Interest Expense xx

    ATAU

    Interest Expense xx
    Discount on bonds payable xx

    3 Pelunasan obligasiBonds Payable xx


    Loss on Redemption of Bonds xx
    Premium on Bonds Payable xx
    Gain on Redemption of Bonds xx
    Discount on Bonds Payable xx
    Cash xx

    No Kondisi Jurnal pelunasan saat jatuh tempo


    1 Bunga Interest Expense xx
    Cash xx

    2 Amortisasi Premium on bonds payable xx


    Interest Expense xx

    ATAU

    Interest Expense xx
    Discount on bonds payable xx

    3 Pelunasan Bonds Payable xx


    obligasi Cash xx

    penebusan sebelum jatuh tempo akan menimbulkan gain/loss karena face


    amount tidak sama dgn book value bonds*

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