TUGAS KASUS

TUGAS MATA KULIAH AKUNTANSI KEUANGAN III

OLEH :

MUH ADNANDA SUWARSYAH FIQRIH (A031171505)

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS HASANUDDIN
MAKASSAR
2019
NO 1
a. January 1, 2011

Debt Investment.........................................................................$ 860.652

Cash..................................................................................................$ 860.652

b. Amortization Schedule

12% Bond Purchased To Yield 10%

Cash Interest Bond Carrying
Date Received Revenue Premium Ammount Of
Amortization Bond
01/01/11 $ 860.652
31/12/11 $ 96.000 $ 86.065 $ 9.935 850.717
31/12/12 96.000 85.072 10.928 839.789
31/12/13 96.000 83.979 12.021 827.768
31/12/14 96.000 82.777 13.223 814.545
31/12/15 96.000 81.455 15.545 800.000

c. December 31, 2011

Cash..........................................................................................$ 96.000

Debt Investment............................................................................$ 9.935

Interest Revenue...........................................................................$ 86.065

d. Fair Value at December 31, 2011 $ 860.000

Amortized Cost at December 31, 2011 $ 850.717

Unrealized Holding Gain or (Loss) $ 9. 283

December 31, 2011

Securities Fair Value Adjustment..................................................$ 9.283

Unrealized Holding Gain or (Loss)....................................................$ 9.283

e.
Debt Investment
December 31, 2012
Investment Amortized Fair Value Unrealized
Cost Gain (Loss)
Elison Company 10% Bond $ 839.789 $ 840.000 $ 211
Provisious Securities Fair Value 9.283
Adjustment Balance (Dr)
Securities Fair Value Adjustment $ 9.072
(Cr)

Unrealized Holding Gain or (Loss)...............................................$ 9.072

Securities Fair Value Adjustment........................................................$ 9.072

No. 2
a. July 1, 2010

Debt Investment...................................................................$ 168. 300

Cash...............................................................................$ 168.300

b. Amortization Schedule

6% Bond Purchased To Yield 5%

Date Cash Interest Bond Carrying
Received Revenue Premium Ammount Of
Amortization Bond
01/07/10 $ 168.300
01/01/11 $ 4.800 $ 4.208 $ 592 167.708
01/07/11 4.800 4.193 607 167.101
01/01/12 4.800 4.178 622 166.479
01/07/12 4.800 4.162 638 165.841
01/01/13 4.800 4.146 654 165.187
01/07/13 4.800 4.130 670 164.517
01/01/14 4.800 4.113 687 163.830
01/07/14 4.800 4.096 704 163.126
01/01/15 4.800 4.078 722 162.404
01/07/15 4.800 4.060 740 161.644

November 1, 2011

Interest Revenue (4/6 x 622)..............................................$ 415

Debt Investment.......................................................................$ 415

Selling Price Of Bond $ 168.000

Less : Book Value On November 1, 2011:

Amortized Cost July 1, 2013 $ 167.101

Less : Premi Amortized For The Period July 1,2011 415 166.686

Gain On Sale Of Bond $ 1.314

 November 1, 2011

Cash.............................................................................$ 171.200

Interest Revenue (4/6 x $ 4.800)..........................................$ 3.200

Debt Investment...................................................................$ 166. 686

Gain On Sale Of Debt Investment........................................$ 1.314