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PT sahamnya ga cuman 1 akun capital doang

Saham: preferred stock (saham istimewa, belom ada di Indo), common stock (saham biasa)
Nilai par: nilai nominal (yg tertera di lembar sahamnya), sama kayak stated value
No par stock: saham yg gaada nilai nominal (tapi dilarang di Indo)
- preferred stock: (+) selalu dapat dividen tetap, x % dari par value (-) ga ikut RUPS, gaada hak suara
- common stock: (+) ikut RUPS, punya hak suara (-) ga selalu dapet dividen
Shares authorized: modal dasar, jumlah saham maksimal yg dapat diterbitkan perusahaan
Shares issued: modal ditempatkan, saham yg diterbitkan
Shares outstanding: saham yg beredar (kadang bisa beda sama shares issued)
Issued treasury = outstanding (dalam lembar)
Treasury stock: saham yg diterbitkan, kemudan dibeli sendiri oleh kita
Ketika beli saham sendiri (treasury stock), akan menggunakan cost method
ASIS 3 Mei 2017

Problem 1

Jan 15 Cash Dividend 288.000 160.000 lembar x


1,8
Dividend Payable 288.000
Feb 15 Dividend Payable 288.000
Cash 288.000
Mar 1 Retained Earnings 75.000 (jadi ceritanya ada
depr. Expense kurang dicatet 75.000 tahun lalu, sedangkan net income udh jd retained earnings)
Accumulated Depr-Equipment 75.000
Mar 31 Ada 160.000 lembar saham issued, tidak ada treasury (semua outstanding)
160.000 lembar, $15 par, market price 25$
480.000 lembar, $5 par, market price 8,33$
Jun 1 Stock Dividends 400.000 10% x 480.000 x
8,33 $
C/S dividends Distributable 240.000 10% x 480.000 x 5 $
(ada 48000 lembar saham issued sebagai dividennya)
APIC C/S 160.000
Jun 30 C/S dividends Distributable 240.000
Common Stock 240.000
Dec 1 Cash Dividend 108.000 6% x 1.800.000
Dividend Payable 108.000
Dec 31 Income Summary 1.500.000 (udah masuk closing
entries)
Retained Earnings 1.500.000
Retained Earnings 796.000
Cash Dividend 396.000
Stock Dividend 400.000
Dec 31 Retained Earnings 300.000
Restricted Retained Earnings 300.000

Retained Earnings Statement


Balance, Jan 1, as reported 2.400.000
Correction for understatement of net income (75.000)
In prior period (depr. Expense error)
Balance, Jan 1, as adjusted 2.325.000
Add: Net income 1.500.000

3.825.000
Less: Cash dividends 396.000
Stock dividends 400.000 (796.000)
Balance, Dec 31 3.429.000

Balance Sheet (partial)


Stockholders Equity
Preferred Stock, 6%, $150 par 1.800.000
Common Stock, $5 par 2.640.000
Paid-in-capital in Excess of Par Preferred Stock 600.000
Paid-in-capital in Excess of Par Common Stock 1.060.000
Retained Earnings 3.429.000
Total Shareholders Equity 9.529.000

Problem 2
1. NE, NE, D
2. I, NE, NE
3. NE, NE, NE
4. NE, NE, D
5. NE, NE, D
6. I, I, D
7. NE, NE, NE
8. I, I, NE

Problem 3

APIC = Additional paid-in capital / paid-in capital in excess of par preferred/common stock

Jan 5 Cash 550.000.000


Preferred stock 500.000.000
APIC P/S 50.000.000

Jan 5 Cash 80.000.000


Common stock 50.000.000
APIC C/S 30.000.000

Jan 15 Cash 97.500.000


Common stock 50.000.000
APIC C/S 47.500.000

Feb 10 Vehicle 200.000.000


Common stock 50.000.000 50000x1000=50jt
APIC C/S 150.000.000
Oct 1 Cash 10.000.000
APIC T/S 15.500.000 (ada di neraca)
Retained earnings 14.500.000 (ga nutup, makanya pake R/E)
Treasury Stock 40.000.000 (dulu, ada 100jt T/S 100rb lembar)

Nov 5 Cash 40.000.000


Treasury Stock 20.000.000 (20000 x 1000)
APIC T/S 20.000.000

Nov 7 Treasury Stock 150.000.000


Cash 150.000.000 100000x1500=150jt
(kita tidak mencatat seolah2 common stock yg ditarik, tapi dicatat di akun baru) (cost method)

Nov 30 Awal tahun ada 1.000.000 saham issued, 100.000 treasury = 900.000 outstanding
5 Jan nambah 50.000
15 Jan nambah 50.000
10 Feb nambah 50.000
1 Oct edarin lg 40.000
5 Nov edarin lg 20.000
7 Nov berkurang (100.000)
Jumlah saham sekarang = 1.010.000 outstanding (STOCK SPLIT HANYA UNTUK
SAHAM OUTSTANDING SAJA)
1.010.000 lembar, 1.000 par value
2.020.000 lembar, 500 par value

Dec 31 Stock Dividends 484.800.000 2.020.000 x 10% lembar x


2400 (masuk small stock dividend, kalo dibawah 25% pake fair/market value)
C/S dividends distributable 101.000.000 2.020.000 x 10% lembar x
500
APIC C/S 383.800.000

Dec 31 Cash Dividends 400.000.000


Dividend Payable-P/S 250.000.000 10% x Rp10.000 x 150.000
lembar = 150.000.000 tahun 2016, tahun 2015 ada 10% x Rp10.000 x 100.000lembar = 100.000.000
Dividend Payable-C/S 150.000.000 (dividend payable P/S sama
C/S kadang boleh digabung kadang dipisah)

Dec 31 Income Summary 750.000.000


Retained Earnings 750.000.000
Retained Earnings 884.800.000
Cash Dividend 400.000.000
Stock Dividend 484.800.000

Balance Sheet (partial)


Stockholders Equity
10%, cumulative preferred stock, Rp10000 par value 1.500.000.000
(200000 authorized, 100000 issued & outstanding)
Paid-in-capital in excess of par Preferred Stock 350.000.000
Common stock, par value Rp1000 (2000000 shares 1.150.000.000 (stock
dividen yang C/S dividends distributable 101.000.000 statusnya belum issued)
Authorized, 1000000 shares issued)
Paid-in-capital in excess of par Common Stock 1.411.300.000 (APIC C/S
yang 383,8 juta udah diitung APIC walaupun stock dividend belum issued)
Paid-in-capital in excess of par Treasury Stock 20.000.000
Treasury stock (shares) (190.000.000)
Retained Earnings 326.200.000