Yuk Belajar Akuntansi

Download PPT Pengantar Akuntansi I dan II Kieso Pengantar Akuntansi I Chapter 1 Chapter 2 Chapter 3 Chapter 5 Pengantar Akuntansi II Chapter 6

Pengantar Akuntansi II CORPORATION 1.         Luis Corporation issued 1.000 ordinary shares. Prepare the entry for the issuance under the following assumptions a)     The shares had a par value of $5 per share and were issued for a total of $48.000     Jawaban : Cash                                        $48.000     Share Capital-Ordinary                                $   5.000 (1000 x $5)     Share Premium-Ordinary                             $43.000 Penjelasan : were issued for a total of $48.000 : artinya telah diterbitkan dengan total keseluruhan sebesar $48.000, sehingga kas ( Cash ) yang diterima adalah sebesar $48.000. the shares had a par value of $5 per share : artinya saham tersebut memiliki harga $5 per lembar, dan saham yang diterbitkan sebanyak 1.000 lembar ( Luis Corporation issued 1.000 ordinary shares ) maka saham bertambah sebesar $   5.000 (1000 x $5). Keuntungan dari saham (Share Premium Ordinary) dihitung dengan cara mengurangi

Pengantar Akuntansi II RETAINED EARNINGS DAN DIVIDEND E11-13 On January 1, Chevon Corporation had 98,000 no-par ordinary shares issued and outstanding. The shares have a stated value of €4 per share. During the year, the following occurred. Apr.      1           Issued 25,000 additional ordinary shares for €17 per share. June      15         Declared a cash dividend of   €1 per share to shareholders of record on June 30. July       10         Paid the €1 cash dividend. Dec.      1           Issued 2,000 additional ordinary shares for €19 per share.             15         Declared a cash dividend on outstanding shares of €1.20 per share to shareholders of record on December 31. Instructions     1. Prepare the entries, if any, on each of the three dividend dates. (   2. How are dividends and dividends payable reported in the financial statements prepared at December 31?    Jawab : DATE DESCRIPTION R