METODE PRO RATA

state rate = 9% market rate = 11% , 3 tahun

Face Value PV Factor Present Value
Carrrying Value = principal 250,000,000,000 0.72525 Rp 181,312,500,000
interest 11250000000 4.99545 Rp 56,198,812,500
Rp 237,511,312,500

A.
No Date Interest Paid Interest Expense Discount Amortization Carrying amount of Bonds
04/01/2020 237,511,312,500
04/15/2020 Rp 151,093,516 237,662,406,016 Diskon 12,337,593,984
1 10/01/2020 Rp 11,250,000,000 Rp 13,063,122,188 Rp 1,813,122,188 239,324,434,688
2 04/01/2021 Rp 11,250,000,000 Rp 13,162,843,908 Rp 1,912,843,908 241,237,278,595
3 10/01/2021 Rp 11,250,000,000 Rp 13,268,050,323 Rp 2,018,050,323 243,255,328,918
4 04/01/2022 Rp 11,250,000,000 Rp 13,379,043,090 Rp 2,129,043,090 245,384,372,009
5 10/01/2022 Rp 11,250,000,000 Rp 13,496,140,460 Rp 2,246,140,460 247,630,512,469
6 04/01/2023 Rp 11,250,000,000 Rp 13,619,678,186 Rp 2,369,487,531 250,000,000,000

B. 04/15/2020 Cash 237,662,406,016

Bond Payable 237,662,406,016
Cash 937,500,000
Interest Expense 937,500,000
(11.250.000.000 X 0,5/6)
10/01/2020 Interest expense 11,250,000,000
cash 11,250,000,000
Interest Expense 1,662,028,672
Bond Payable 1,662,028,672

Interest expense 11,974,528,672

(13.063.122.188 X 5,5/6)
cash interest paid Rp 11,250,000,000
less : cash interest received 937,500,000
Net cash paid Rp 10,312,500,000
Bond Interest expense for 5,5 Month 11,974,528,672
Discount Amortization Rp 1,662,028,672

12/31/2020 Interest Expense 6,581,421,954

Bond Payable 956,421,954
Interest Payable 5,625,000,000

04/01/2021 Interest Expense 13,162,843,908

cash 11,250,000,000
Bond Payable 1,912,843,908
C. Harga Jual Atas Bond yang diterbitkan tanggal 1 Agustus 2022

state rate = 7% market rate = 6% , 4 tahun

Face Value PV factor Present Value
Carrying value principal 300,000,000,000 0.79209 237,627,000,000
Interest 21,000,000,000 3.4651 72,767,100,000
310,394,100,000

08/01/2022 Cash 310,394,100,000

Bond Payable 310,394,100,000
D.
Jurnal Pelunasan Interest Expense 13,496,140,460
10/01/2022 Bond Payable 2,246,140,460
Cash 11,250,000,000
Bonds Payable 247,630,512,469
Loss on Extinguish 4,369,487,531
Cash 252,000,000,000