Page 21 - Ch14 Liabilitas ok
P. 21
Metode Suku Bunga Efektif
Obligasi diterbitkan pada nilai Par
pada July 1, 2019, dua bulan setelah tanggal pembelian
obligasi, Evermaster membayar bunga tengah tahunan kepada
investor, ayat jurnal yang dibuat.
($100,000 x .08 x 1/2) = $4,000
Interest expense 4,000
Cash 4,000
14-39 LO 4
Metode Suku Bunga Efektif
Obligasi diterbitkan pada Diskon atau Premi
The illustration above was simplified by having the January 1, 2019, bonds
issued on May 1, 2019, at par. However, if the bonds are issued at a
discount or premium between interest dates, Evermaster must not only
account for the partial cash interest payment but also the amount of
effective amortization for the partial period
14-40 LO 4
