Lanjutan...

1/12/2006.          Pembayaran bunga

                                Beban bunga                   Rp. 3.600.000,00

                                --Kas                                                   Rp. 3.600.000,00

                                (6/12 x 12% x Rp. 60.000.000,00)

31/12/2006.        Jurnal penyesuaian.

                                Amortisasi agio obligasi

                                                Agio obligasi     Rp. 240.000,00

                                                --Beban bunga                      Rp. 240.000,00

                               

                                1/1/2006 sampai 31/12/2006.

                                                Beban bunga      Rp. 90.000,00

                                                --Disagio obligasi                   Rp. 90.000,00