How to Account for Bond Transactions?

Abstract

The purpose of this paper is to assist investors in viewing investment products other than stocks, namely bonds. so that investors will be able to sort out investment products that suit them and the current market conditions.  Types of this research qualitative methods. This study was conducted by collecting literature on the capital market, bonds, stock exchanges, and various opinions on bonds, both in Indonesia and other countries. This study provides various information about bonds so that we are able to decide on investment in bond products. Bonds are a form of acknowledgment of debt from the issuer of the bond (issuer) to the bond holder where the bond issuer is obliged to pay the coupon and principal value (par) of the bond in accordance with the time specified in the bond. The term of these bonds is generally longer than loans obtained from banks so that for issuers who have long-term projects, funding through bond issuance is more suitable.