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    Chapter 15

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    Julia Angelica Wijaya
    1. The document contains journal entries for various transactions involving share capital, share premium, treasury shares, and dividends. 2. It also includes calculations for share allocations and issues with different classes of shares (ordinary and preference shares). 3. The balance sheet shows the components of total equity - share capital for both ordinary and preference shares, share premium, retained earnings, treasury shares, and total equity.

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    Chapter 15

    Uploaded by

    Julia Angelica Wijaya
    35 views10 pages
    1. The document contains journal entries for various transactions involving share capital, share premium, treasury shares, and dividends. 2. It also includes calculations for share allocations and issues with different classes of shares (ordinary and preference shares). 3. The balance sheet shows the components of total equity - share capital for both ordinary and preference shares, share premium, retained earnings, treasury shares, and total equity.

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    1. The document contains journal entries for various transactions involving share capital, share premium, treasury shares, and dividends. 2. It also includes calculations for share allocations and issues with different classes of shares (ordinary and preference shares). 3. The balance sheet shows the components of total equity - share capital for both ordinary and preference shares, share premium, retained earnings, treasury shares, and total equity.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    35 views10 pages

    Chapter 15

    Uploaded by

    Julia Angelica Wijaya
    1. The document contains journal entries for various transactions involving share capital, share premium, treasury shares, and dividends. 2. It also includes calculations for share allocations and issues with different classes of shares (ordinary and preference shares). 3. The balance sheet shows the components of total equity - share capital for both ordinary and preference shares, share premium, retained earnings, treasury shares, and total equity.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
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    appraised = penilaian, harga yang

    a. Cash 218,000
    Issuance Cost 7,000 di kunci issuance cost ga dibuat jurnalnya
    Share Capital-Ordinary 50,000
    Share Premium-Ordinary 168,000

    b. Land 46,000
    Share Capital-Ordinary 10,000
    Share Premium-Ordinary 36,000

    c. Treasury Shares 22,000


    Cash 22,000
    a. Feb-01 Treasury Shares 38,000
    Cash 38,000
    Mar-01 Cash 13,600
    Retained Earnings 1,600
    Treasury Shares 15,200
    Mar-18 Cash 7,000
    Retained Earnings 2,500
    Treasury Shares 9,500
    Apr-22 Cash 12,000
    Treasury Shares 11,400
    Share Premium - Treasury 600

    b. Share Capital-Ordinary (€5 par value, 20.000 shares issued, 19.900 outstanding)
    Share Premium - Ordinary 300,000
    Share Premium - Treasury 600
    Retained Earnings

    Less: Treasury Shares (100 Shares)


    Total Equity

    1 Cash 10,000
    Bonds Payable 9,894
    Share Capital-Preference 50
    Share Premium - Preference 56
    2 Machinery 8,000
    Share Capital-Ordinary 5,000
    Share Premium-Ordinary 3,000
    3 Computation:
    Number Amount Total Percent
    Ordinary Shares 375 14 = 5,250 45%
    Preference Shares 100 65 = 6,500 55%
    Fair Value 11,750 100%
    Allocation Ordinary Preference
    Issue Price 10,800 10,800
    Allocation % 45% 55%
    Total 4,826 5,974

    Market Value 4,826 5,974


    Par Value 3,750 5,000
    Premium 1,076 974

    Journal:
    Cash 10,800
    Share Capital-Ordinary 3,750
    Share Capital-Preference 5,000
    Share Premium-Ordinary 1,076
    Share Premium-Preference 974
    4 Computation:
    Number Amount Total
    Ordinary Shares 200 16 = 3,200
    Preference Shares 50 = -
    Fair Value 3,200

    Allocation Ordinary Preference


    Issue Price 6,500
    Allocation % 3,200
    Total 3,200 3,300

    Market Value 3,200 3,300


    Par Value 2,000 2,500
    Premium 1,200 800

    Journal:
    Furniture and Fixture 6,500
    Share Capital-Ordinary 2,000
    Share Capital-Preference 2,500
    Share Premium-Ordinary 1,200
    Share Premium-Preference 800
    = penilaian, harga yang diminta bukan fair value tanah

    t ga dibuat jurnalnya

    19,900 outstanding dapat dari sini


    100,000

    300,600
    445,900
    846,500
    1,900
    844,600
    a. b.
    1 Dividends Payable-Ordinary 40,000
    Dividends Payable-Preference 16,000
    Cash 56,000
    2 Treasury Share 108,000
    Cash 108,000
    3 Land 30,000
    Treasury Share 28,000
    Share Premium-Treasury 2,000
    4 Cash 52,500
    Share Capital-Preference 50,000
    Share Premium-Preference 2,500
    5 Retained Earnings 9,000
    Ordinary Share Dividend Distributable 9,000
    6 Ordinary Share Dividend Distributable 9,000
    Share Capital-Ordinary 9,000
    7 Retained Earnings 59,600
    Dividends Payable-Ordinary 20,000
    Dividends Payable-Preference 39,600
    Preference Ordinary
    a. Dividends in arrears, 5% of $200.000 for one year 10,000
    Current year's dividend, 5% 10,000 150,000
    Participating dividend, 3% ($96.000/$3.200.000) 6,000
    hg
    Share Capital-Preference, 8%, $100 par (10.000 shares authorized, 2.500 shares issued)
    Share Capital-Preference, $5 par (100.000 shares authorized, 21.800 shares issued,
    19.800 shares outstanding)
    Share Premium-Preference
    Retained Earnings
    Treasury Shares (2.000 ordinary shares)
    Total Equity
    Total
    10,000
    160,000
    96,000 3%
    266,000
    250,000
    109,000 359,000
    127,500
    711,400 1,197,900
    80,000
    1,117,900

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