Latihan Soal Retained Earnings dan Devidend
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
|
D
|
C
|
|
|
Apr
|
1
|
Cash (25,000 x €17)
|
|
€425,000
|
|
|
|
|
Share Capital Ordinary
(25,000 x €4)
|
|
|
€100,000
|
|
|
|
Share
Premium Ordinary
|
|
|
€325,000
|
|
|
|
|
|
|
|
|
Jun
|
15
|
Cash Dividend
|
|
€123,000
|
|
|
|
|
Dividend Payable
|
|
|
€123,000
|
|
|
|
(98,000 + 25,000) x €1
|
|
|
|
|
|
|
|
|
|
|
|
Jul
|
10
|
Dividend Payable
|
|
€123,000
|
|
|
|
|
Cash
|
|
|
€123,000
|
|
|
|
|
|
|
|
|
Dec
|
1
|
Cash (2,000 x €19)
|
|
€38,000
|
|
|
|
|
Share
Capital Ordinary
(2,000 x €4)
|
|
|
€8,000
|
|
|
|
Share Premium Ordinary
|
|
|
€30,000
|
|
|
|
|
|
|
|
|
|
15
|
Cash Dividend
|
|
€150,000
|
|
|
|
|
Dividend
Payable
|
|
|
€150,000
|
|
|
|
(98,000+25,000+2,000) x €1.20
|
|
|
|
Total dividends (Lihat saldo cash dividends) : Total
Dividends Payable :
€123,000
€123,000
€150,000
+ (€123,000)
€273,000
€150,000 +
€150,000
Jadi. total dividend dan dividend payable yang dilaporkan pada 31 Desember adalah €273,000 dan
€150,000
€150,000
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