Pada 1 Januari 2022, Muller Berhad membeli 1,000 unit bon yang disebut pada harga RM925 seunit...
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Pada 1 Januari 2022, Muller Berhad membeli 1,000 unit bon yang disebut pada harga RM925 seunit untuk dagangan dengan tujuan menjana keuntungan daripada turun naik harga jangka pendek. Nilai nominal bon seunit ialah RM1,000. Kos transaksi ditanggung berjumlah RM15,000. Bon membayar kadar faedah kupon tetap sebanyak 5% setiap tahun pada 31 Disember dengan faedah kupon terakhir perlu dibayar pada 31 Disember 2026. Bon boleh ditebus oleh penerbit pada 31 Disember 2026 pada premium 10% berbanding nilai nominalnya. Harga pasaran bon bagi tahun berakhir 31 Disember 2022 dan 31 Disember 2023 masing-masing ialah RM990 seunit dan RM889 seunit. On 1 January 2022, Muller Berhad bought 1,000 units of a quoted bond at a price of RM925 per unit for trading with a view to generate profit from short-term price fluctuations. The nominat value of the bond per unit is RM1,000. Transaction costs incurred amount to RM15,000. The bond pays fixed coupon interest rate of 5% annually on 31 December with the last coupon interest payable on 31 December 2026. The bond is redeemable by the issuer on 31 December 2026 at a premium of 10% over its nominal value. The market prices of the bond for the years ended 31 December 2022 and 31 December 2023 were RM990 per unit and RM889 per unit respectively. Dikehendaki/Required: Selaras dengan MFRS 9 Instrumen Kewangan, terangkan secara terperinci, pengolahan perakaunan untuk bon yang disebut bagi tahun berakhir 31 Disember 2022 dan 31 Disember 2023. Sediakan catatan jurnal yang berkaitan. In accordance with MFRS 9 Financial Instruments, explain in detail, the accounting treatments for the quoted bond for the years ended 31 December 2022 and 31 December 2023. Prepare the relevant journal entries. (15 markah/marks) Pada 1 Januari 2022, Muller Berhad membeli 1,000 unit bon yang disebut pada harga RM925 seunit untuk dagangan dengan tujuan menjana keuntungan daripada turun naik harga jangka pendek. Nilai nominal bon seunit ialah RM1,000. Kos transaksi ditanggung berjumlah RM15,000. Bon membayar kadar faedah kupon tetap sebanyak 5% setiap tahun pada 31 Disember dengan faedah kupon terakhir perlu dibayar pada 31 Disember 2026. Bon boleh ditebus oleh penerbit pada 31 Disember 2026 pada premium 10% berbanding nilai nominalnya. Harga pasaran bon bagi tahun berakhir 31 Disember 2022 dan 31 Disember 2023 masing-masing ialah RM990 seunit dan RM889 seunit. On 1 January 2022, Muller Berhad bought 1,000 units of a quoted bond at a price of RM925 per unit for trading with a view to generate profit from short-term price fluctuations. The nominat value of the bond per unit is RM1,000. Transaction costs incurred amount to RM15,000. The bond pays fixed coupon interest rate of 5% annually on 31 December with the last coupon interest payable on 31 December 2026. The bond is redeemable by the issuer on 31 December 2026 at a premium of 10% over its nominal value. The market prices of the bond for the years ended 31 December 2022 and 31 December 2023 were RM990 per unit and RM889 per unit respectively. Dikehendaki/Required: Selaras dengan MFRS 9 Instrumen Kewangan, terangkan secara terperinci, pengolahan perakaunan untuk bon yang disebut bagi tahun berakhir 31 Disember 2022 dan 31 Disember 2023. Sediakan catatan jurnal yang berkaitan. In accordance with MFRS 9 Financial Instruments, explain in detail, the accounting treatments for the quoted bond for the years ended 31 December 2022 and 31 December 2023. Prepare the relevant journal entries. (15 markah/marks)
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Related Book For
Intermediate Accounting Volume 1
ISBN: 978-1119496496
12th Canadian edition
Authors: Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Irene M. Wiecek, Bruce J. McConomy
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