Page 300 - MODUL LEVEL DASAR AKUNTANSI KEUANGAN

Bunga Beban
Amortisasi
Tanggal dibayar bunga Nilai tercatat
diskon
(0%) (10%)

(d) = (b) -
(a) (b) (c ) (e)
(c )
1/1/2015 7.513.150.00

1/1/2016 0 751.315.00 751.315.00 8.264.465.00

1/1/2017 0 826.446.50 826.446,50 9.090.911.50
-

1/1/2018 0 909.091,20 909.091,15 10.000.000.00

Ayat jurnal terkait:
DOKUMEN

Tanggal Db/Kr Account Db Account Kr Db Kr

1/1/15 Db Kas 7.513.150
Kr Wesel bayar 7.513.150

1/1/16 IAI 751.315
Db
Beban bunga
Kr Wesel bayar 751.315

1/1/17 Db Beban bunga 826.446,50

Kr Wesel bayar 826.446,50

1/1/18 Db Beban bunga 909.091,15

Kr Wesel bayar 909.091,15

1/1/18 Db Wesel bayar 10.000.000

Kr Kas 10.000.000

292