Equity
Share Capital-Preference (10%,$50 par,cumulative) 50,000
Share Capital-Ordinary ($10 par) 200,000
Share Premium-Preference 100,000
Share Premium-Ordinary 300,000
Retained Earnings 100,000
Treasury Share (cost $20 per share) - 20,000
Total Equity 730,000
7 12-Jan Land 63,000
Share Capital-Ordinary
Share Premium-Ordinary
7 Machine 10,000
Share Capital-Ordinary
Share Premium-Ordinary
7 17-Mar Cash 3,800
Retained Earnings 200
Treasury Share
20-Apr Total saham biasa beredar 22,700
Dividen saham 25%
Jumlah lembar dividen saham 5,675
10 Share Dividend 56,750
Ordinary Share Dividend Distributable
4 2-May Ordinary Share Dividend Distributable 56,750
Share Capital-Ordinary
6 1-Jul Cash 11,000
Treasury Share
Share Premium-Treasury Share
8 13-Aug No entry Sebelum
Jumlah lembar saham biasa-oustanding 28,875
Nilai par saham biasa 10
Jumlah lembar saham treasury 300
Cost saham treasuri 20
Total saham biasa issued 29,175
11 21-Oct Jumlah lembar saham preferen 1,000
Nilai par saham preferen 50
Total nilai par saham preferen 50,000
Total dividen kas yang dibagikan
Dividen saham preferen (10%) tahun 2020 (in arrea)
Dividen saham preferen (7%) tahun 2021 (in arreas)
Dividen saham preferen (7%) tahun 2022
Dividen saham biasa
Jurnal:
Cash Dividend 40,000
Dividend Payable-Preference
Dividend Payable-Ordinary
6 6-Nov Administrative Expense 6,000
Share Capital-Preference
Share Premium-Preference
