1. Jawaban Asistensi Pertemuan 2
FK
SOLUTION 1
Jul. 3, 2013 Cash (6,000 shares x $43) $258,000
Share Capital-Ordinary (6,000 shares x $33) $198,000
Share Premium-Ordinary ($258,000-$198,000) 60,000
Jul. 15, 2013 Treasury Shares (1,500 shares x $40) $60,000
Cash $60,000
Aug. 10, 2013 Retained Earnings $55,000
Cash Dividend Payable-Preference Shares (10%*2,000*$100) $20,000
Cash Dividend Payable-Ordinary Shares (balancing) 35,000
Aug. 20, 2013 No Entry
Sep. 1, 2013 Cash Dividend Payable-Preference Shares $20,000
Cash Dividend Payable-Ordinary Shares 35,000
Cash $55,000
Sep. 9, 2013 Cash (1,000 shares x $37) $37,000
Retained Earnings (rugi jual TS ditanggung RE) 3,000
Treasury Shares (1,000 shares x $40) $40,000
Sep. 20, 2013 Cash (750 shares x $105) $78,750
Share Capital-Preference (750 shares x $100) $75,000
Share Premium-Preference (balancing) 3,750
Oct. 15, 2013 Cash (2,500 shares x $42) $105,000
Treasury Shares (2,500 shares x $40) $100,000
Share Premium-Treasury 5,000
Oct. 30, 2013 Incremental Method ~ lihat catatan, ada 2 metode ya!
Lump-sum receipt $400,000
Allocated to Ordinary (7,500 shares x $38) 285,000
Remainder to Preference $115,000
Cash $400,000
Share Capital-Ordinary (7,500 shares x $33) $247,500
Share Premium-Ordinary ($38-$33) x 7,500 shares 37,500
Share Capital-Preference (1,000 shares x $100) 100,000
Share Premium-Preference ($115,000 - $100,000) 15,000
Nov. 11, 2013 Ordinary Shares outstanding = 27k-2k+6k-1.5k+1k+2.5k+7.5k = 40,500 shares
Retained Earnings (5% x 40,500 shares x $45) $91,125
Ordinary Share Dividend Distributable (5%x40.5kx$33) $66,825
Share Premium-Ordinary 24,300
Dec. 2, 2013 Ordinary Share Dividend Distributable $66,825
Share Capital-Ordinary $66,825
Dec. 13, 2013 No Entry
Memorandum Entry Before After
Ordinary Share Outstanding (40.5k x 105%) 42,525 (1/3nya) 14,175
Par Value $33 (3 kalinya) $99
Dec. 31, 2013 Income Summary $125,000
Retained Earnings $125,000

2. Jawaban Asistensi Pertemuan 2
FK
AAA Company
Stockholders’ Equity
December 31, 2013
Share Capital-Preference 10%, non-cumulative, par $100 (3,750 shares
issued, 5,000 shares authorized)
$375,000
Share Premium-Preference Share 78,750
Share Capital-Ordinary, par $99 (14,175 shares issued, 50,000 shares
authorized)
1,336,500
Share Premium-Ordinary 499,800
Retained Earnings 525,875
Total Stockholders’ Equity $2,882,750
SOLUTION 2
Issuing Shares
Jan. 2, 2014 No Entry
Jan. 5, 2014 Cash Rp98,000,000.00
Share Capital-Ordinary Rp40,000,000.00
Share Premium-Ordinary 58,000,000.00
Cash Rp50,000,000.00
Share Capital-Preference Rp16,000,000.00
Share Premium-Preference 34,000,000.00
Jan. 10, 2014 Machine Rp67,500,000.00
Share Capital-Ordinary Rp20,000,000.00
Share Premium-Ordinary 47,500,000.00
Jan. 15, 2014 Proportional Method
Aggregate Fair Value
Ordinary 75,000 x 920 Rp69,000,000.00
Preference 30,000 x 2,200 66,000,000.00
Rp135,000,000.00
Allocated to Ordinary = x Rp100,000,000.00 = Rp51,111,111.11
Allocated to Preference = x Rp100,000,000.00 = Rp48,888,888.89
Cash Rp100,000,000.00
Share Capital-Ordinary Rp30,000,000.00
Share Premium-Ordinary 21,111,111.11
Share Capital-Preference 24,000,000.00
Share Premium-Preference 24,888,888.89
Incremental Method
Lump-sum Receipt Rp100,000,000.00
Allocated to Ordinary First 69,000,000.00
Remainder to Preference Rp31,000,000.00

3. Jawaban Asistensi Pertemuan 2
FK

4. Jawaban Asistensi Pertemuan 2
FK