HOMEWORK ACCOUNTING FOR MANAGERS

HOMEWORK E 11-4, E 11-9, E 11-23

DISUSUN OLEH:

Andi Nurrohman 1906455456

Cesario Iriansyah 1906455582

Gede Satya Wicaksana Abyuda 1906455670

MAGISTER MANAJEMEN UNIVERSITAS INDONESIA

2020
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Name Student’s ID Signature

Number

Andi Nurrohman 1906455456

Cesario Iriansyah 1906455582

Gede Satya Wicaksana Abyuda 1906455670

Course : Accounting for Managers

Paper Title : Assignment E 11-4,9,23

Date : 26 Maret 2020

Lecturer : Yan Rahadian, S.E., M.S.Ak

A. E 11-4 Reporting Stockholders’ Equity

1. $30 x 90.000 = $2.700.000

Cash = $2.700.000
Common Stock = $1.600.000
Additional paid in capital = $2.700.000 – 1.600.000
= $1.100.000

2. 900.000 - 1.000.000 + 800.000 = $700.000

3. 90.000 – 80.000 = 10.000
4. 1.000.000 / 80.000 = $ 12,5/Share

B. E 11-9 Determaning the Effects of Transactions on Stockholders’ Equity

Debit ($) Credit ($)

Cash 1.560.000
Common Stock 780.000
Additional paid in capital 780.000

Cash 1.600.000
Common Stock 1.000.000
Additional paid in capital 600.000

Treasury Stock 80.000

Cash 80.000

Stockholder Equity = Common stock + Net Income – Devidend – Treasury

Stock
= 1.560.000 + 1.600.000 + 210.000 – 50.000 – 80.000
= $3.240.000
C. E 11-23 Comparing Stock Dividends and Stock Splits

a. common stock amount= 600.000 x (100%+50%) = 900.000

retained earning = 700.000 - (900.000-600.000)= 400.000
Total Equity = 900.000+900.000+400.000= 2.200.000

b. common outstanding stock= 600.000 x 6/5=720.000

par value= $1x5/6=$0.833
common stock amount 720.000 x $0.833=600.000

Total equity = Common stock + Additional Paid In Capital + RE = 2.200.000

Items Before Dividend After Stock After Stock

and Split Dividend Split
(150%)
Common Stock $600.000 $900.000 $600.000
account
Par value per $1 $1 $0,833
share
Share outstanding 600.000 900.000 720.000
Additional paid- $900.000 $900.000 $900.000
in capital
Retained Earning $700.000 $400.000 $700.000
Total $2.200.000 $2.200.000 $2.200.000
stockholders’
equity