Page 22 - Ch14 Liabilitas ok

Metode Suku Bunga Efektif

Obligasi diterbitkan pada Diskon atau Premi

To illustrate, assume that the Evermaster 8-percent bonds were issued on
May 1, 2019, to yield 6 percent. Thus, the bonds are issued at a premium;
in this case, the price is €108,039.6 Evermaster records the issuance of the
bonds between interest dates as follows

In this case, Evermaster receives a total of €110,706 at issuance, comprised
of the bond price of €108,039 plus the accrued interest of €2,667
14-41 LO 4

Metode Suku Bunga Efektif

Obligasi diterbitkan pada Diskon atau Premi

Illustration 14.12 provides the computation, using the effective-interest rate
of 6 percent
The bond interest
expense therefore for
the two months (May and
June) is €1,080
Illustration 14.13 shows the computation of the partial amortization, using the
effective-interest rate of 6 percent

14-42 LO 4