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LATIHAN EKUITAS

KEL: (______)
NIM: NAMA:

Instruksi:
Kerjakan secara berkelompok, kumpulkan 1 (copyan) dalam bentuk print out. Paling
lambat Selasa/28 Okt 2014 jam 12.00 di ruang Bu Vena.
Minggu depan masing-masing Mhs membawa 1
Minggu Depan Kelompok Presenter Investasi Ekuitas & Ekuitas mempresentasikan
jawaban soal2 berikut ini sesui dengan porsinya

SOAL 1:Beri tanda () pada kotak yang tersedia untuk pilihan jawaban benar.
Sertakan perhitungan yang mendukung pilihan jawaban

Gunakan informasi ini untuk pertanyaan nomor 1 & 2.


Berikut ini adalah informasi Hale Corporation:
Share CapitalOrdinary, $1 par $4,300,000
Share premiumOrdinary 550,000
Share CapitalPreference 8 1/2%, $50 par 2,000,000
Share premiumPreference 400,000
Retained Earnings 1,500,000
Treasury SharesOrdinary (at cost) 150,000

1. Berapa total ekuitas Hale Corporation?


5 $8,600,000 5 $8,750,000
5 $7,100,000 5 $7,250,000

2. Berapa total modal yang terkait dengan ordinary shares?


5 $4,300,000 5 $5,250,000
5 $4,850,000 5 $4,700,000

Pada 1 Januari Hiro Corp. Menerbitkan 1,000 no-par ordinary shares dengan harga Rp.15 per saham.
Saham tersebut memiliki nilai tercatat Rp. 5 per saham. Maka jurnal untuk mencatat transaksi tersebut
adalah sebagai berikut:
5 Share CapitalOrdinary Rp.5,000 (D) 5 Share CapitalOrdinary Rp.15,000 (C)
5 Share PremiumOrdinary Rp.15,000 (D) 5 Share PremiumOrdinary Rp.10,000 (C)

5 tahun lalu, Dunn Trading Co. Menerbitkan 2,500 ordinary shares. Saham tersebut memiliki nili pari

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Rp.2 dan laku terjual seharga Rp.12 per lembar. Pada 1 Januar1, 2012, Dunn Trading Co. Membeli
kembali 1,000 saham tersebut dengan harga Rp.24 per lembar. Pada 30 September, 2012, Dunn menjual
kembali 500 saham yang dibelinya kembali tersebut dengan harga Rp.28 per lembar. Jurnal untuk
mencatat penerbitan/ penjualan kembali saham tersebut tgl 30 September adalah sebagai berikut:
5 A debit to Treasury Shares Rp.12,000. 5 A credit to Share PremiumTreasury Rp.2,000
5 A credit to Treasury Shares Rp.14,000 5 A credit to cash Rp.14,000

Pember Corporation memulai bisnisnya sejak 2005 dengan menebitkan 200,000 lembar nilai nominal
Rp.20 per lembar, nilai pasar Rp.36 per lembar. Pada tahun 2010, 20.000 lembar saham dibeli kembali
dengan harga Rp.52 per lembar oleh Pember Corporation dan dimiliki sebagai saham treasury. Pada 15
Juni 2011, 20.000 lembar saham tersebut ditukar dengan properti yang memiliki nilai Rp.810.000.
Saham Pember memiliki nilai pasar Rp.60 pada tanggal 15 Juni 2011. Cost method digunakan untuk
pencatatan saham treasury. Berapa jumlah premium saham treasury dari transaksi diatas?
5 Rp.800,000 5 Rp.390,000
5 Rp.480,000 5 Rp.160,000

Pada 1 September 2012, Valdez Company membeli kembali 12.000 saham biasa yang memiliki nilai
pari $10, harga pasar saham $15 per lembar. Valdez menggunakan cost method untuk mencatat saham
treasury. Jurnal untuk mencatat pembelian kembali saham diatas adalah dengan mendebit?
5 Treasury Shares for $120,000. 5 Share CapitalOrdinary for $120,000 and Share
PremiumOrdinary for $60,000
5 Share CapitalOrdinary for $120,000 5 Treasury Shares for $180,000

Gannon Company membeli kembali 6,000 lembar saham biasa miliknya pada harga $20 per lembar
pada 5 February 2010, dan menjual nya kembali sebanyak 3.000 lembar pada harga $27 per lembar
pada tanggal 9 August 2011. Fair value saham biasa Gannon adalah $24 per lembar pada 31 December
2010, and $25 per lembar pada 31 December 2011. Cost method digunakan untuk mencatat transaksi
saham treasuri. Akun kredit apa yang dapat digunakan oleh Gannon untuk mencatat penjualan 3.000
lembar saham di tahun 2011?
5 Treasury Shares for $81,000 5 Treasury Shares for $60,000 and Share
PremiumTreasury for $21,000
5 Treasury Shares for $60,000 & Retained 5 Treasury Shares for $72,000 & Retained
Earnings for $21,000 Earnings for $9,000

Percy Corporation ada sejak 1 January 2012, dengan mengotorisasi 1.200.000 saham biasa dengan nilai
pari $6 per lembar. Sepanjang 2012, transaksi modal perusahaan adalah sebagai berikut:
5 Januari menerbitkan 675.000 saham @ $10 per lembar
28 Juli dibeli kembali 90.000 saham @ $11 per lembar
31 Desember menjual 90,000 saham treasuri @ $18 per lembar
Percy mengganakan cost method untuk mencatat pembelian dan penjualan kembali saham treasuri.
Berapa share premium pada 31 December 2012?
5 $-0 5 $2,070,000
5 $2,700,000 5 $3,330,000.

Luther Inc., memiliki 2.000 lembar saham preferen kumulatif 6%, nilai nomina $50, dan 100,000
lembar saham biasa @$1 per lembar pada 31 December 2011, dan 31 December 2010. Dewan direksi
mengumumkan dan membayar dividen 2010 sebesar $5,000 dan tahun 2011 sebesar $24,000. Berapa
dividend yang diterima oleh pemilik saham preferens 2011?
5 $17,000 5 $ 7,000
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5 $12,000 5 $ 6,000

Janae Corporation memiliki saham beredar sebanyak 10.000 lembar dengan nilai nominal Rp.10 per
lembar saham dan retained earnings Rp.500,000. Jika Janae mengumumkan share split 2 jadi 1 ketika
fair value Rp.85 per lembar, maka jurnal yang diperlukan adalah sebagai berikut:
5 A debit to Retained Earnings for Rp.10,000 5 A credit to Share PremiumOrdinary for
Rp.75,000
5 A debit to cash for Rp.85,000 5 No entry is required for a share split

SOAL 2: Kerjakan di Folio


PT. DIRGANTARA memiliki data ekuitas per 31 Desember 2012 sebagai berikut :
Modal Saham Preferen 300.000 lembar, nilai pari Rp 20/lbr, Rp 6.000.000,00
Return 8 %, non kumulatif, partisipatif
Modal Saham Biasa 4.000.000 lembar, nilai pari Rp 6/lbr Rp 24.000.000,00
Agio Saham Preferen Rp 400.000,00
Agio Saham Biasa Rp 54.000.000,00
Laba Ditahan Rp 9.000.000,00
Berikut ini transaksi yang berkaitan dengan ekuitas selama tahun 2013:
TANGGAL KETERANGAN
1 Februari PT. DIRGANTARA menerbitkan 80.000 lembar saham biasa pada harga Rp20 per
lembar dan 32.000 lembar dibeli oleh PT.ANTARA
1 Maret PT. Dirgantara menerbitkan saham secara lumpsum senilai Rp 450.000 Saham yang
diterbitkan terdiri dari 16.000 lembar saham biasa yang saat ini memiliki nilai wajar
Rp 25/lembar dan 10.000 lembar saham preferen dengan nilai pasar Rp 20/lembar.
1 April PT. Dirgantara menerbitkan 10.000 lembar saham biasa dengan nilai wajar
Rp24/lembar untuk mendapatkan paten teknologi black box pesawat dari PT
ANTARA. Perusahaan tidak mengetahui dengan pasti berapa nilai pasar paten
tersebut. Paten ini memiliki nilai buku Rp 200.000,00
1 Juli Terjadi pemecahan saham (share split) 1:3
1 September PT. DIRGANTARA membeli kembali 30.000 lembar saham biasa dari PT.ANTARA
yang beredar sampai dengan 31 Agustus 2013 dengan harga Rp10/lembar dengan cost
method.
1 Oktober PT. DIRGANTARA menerbitkan kembali 10.000 saham treasurynya (kepada
PT.ANTARA) pada harga Rp 9/lembar
1 November PT. DIRGANTARA mengumumkan akan membagi dividen sebesar Rp 2.750.000,00.
Pembagian dividen berdasarkan pada saham beredar per 31 Oktober 2013.
31 Desember PT DIRGANTARA melaporkan memperoleh laba Rp 10.000.000,00

DIMINTA:
1. Buatlah jurnal untuk setiap transaksi baik untuk PT.Dirgantara maupun PT.Antara, disertai
rincian perhitungan yang diperlukan. Asumsi jika terjadi penjualan saham oleh PT Antara maka
harga perolehan investasi yang dijual akan dihitung menggunakan metode rata-rata tertimbang!
(hati-hati denga tingkat kepemilikan saham)
2. Tentukan posisi ekuitas PT Dirgantara pada 31 Desember 2013!

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LATIHAN EKUITAS
SOAL 3: Kerjakan di Folio

Posisi Saham beredar PT.SALAK 2011 terdiri dari 2.000 lembar saham preferen dengan nilai nominal
@Rp.100, 6%; dan 5.000 lembar saham biasa @Rp.50. Dividen dibagikan terakhir tahun 2008. Laba
ditahan sampai dengan 2011 Rp. 100.000,- dan yang akan dibagikan sebagai dividen sebesar
Rp.70.000,-, pengumuman dan pembayaran dividen pada Januari 2012. Tentukan jumlah dividen per
lembar saham (biasa dan preferen) untuk masing-masing kondisi berikut ini:
1. Saham preferen, NonKumulatif-NonPartisipatif
2. Saham preferen, Kumulatif-NonPartisipatif
3. Saham preferen, NonKumulatif-Partisipatif
4. Saham preferen, Kumulatif-Partisipatif

SOAL 4: Kerjakan di Folio


1) Presented below is information related to Wyrick Company:
1. The company is granted a charter that authorizes issuance of 15,000 shares of $100 par
value preference shares and 40,000 shares of no-par ordinary shares.
2. 8,000 ordinary shares are issued to the founders of the corporation for land valued by the
board of directors at $300,000. The board establishes a stated value of $5 a share for the
ordinary shares.
3. 5,000 preference shares are sold for cash at $120 per share.
4. The company issues 100 ordinary shares to its attorneys for costs associated with starting
the company. At that time, the ordinary shares were selling at $60 per share.

Instructions
Prepare the general journal entries necessary to record these transactions.
2) The original sale of the $50 par value ordinary shares of Gray Company was recorded as follows:
Cash.............................................................................................. 290,000
Share CapitalOrdinary................................................. 250,000
Share PremiumOrdinary.............................................. 40,000

Instructions
Record the treasury share transactions (given below) under the cost method:
Transactions:
(a) Bought 300 ordinary shares as treasury shares at $62.
(b) Sold 80 shares of treasury shares at $60.
(c) Sold 40 treasury shares at $68.
3) The equity section of Benton Corporation's statement of financial position as of December 31, 2010
is as follows:
Equity
Share capitalordinary, $5 par value; authorized, 2,000,000 shares;
issued, 400,000 shares $2,000,000
Share premiumordinary 850,000
Retained earnings 3,000,000
$5,850,000
The following events occurred during 2011:
1. Jan. 5 10,000 shares of authorized and unissued ordinary shares were sold for $8 per share.
2. Jan. 16 Declared a cash dividend of 20 cents per share, payable February 15 to share-holders
of record on February 5.
3. Feb. 10 20,000 shares of authorized and unissued ordinary shares were sold for $12 per
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LATIHAN EKUITAS
share.
4. March 1 A 30% share dividend was declared and issued. Fair value per share is currently $15.
5. April 1 A two-for-one split was carried out. The par value of the shares was to be reduced to
$2.50 per share. Fair value on March 31 was $18 per share.
6. July 1 A 15% share dividend was declared and issued. Fair value is currently $10 per share.
7. Aug. 1 A cash dividend of 20 cents per share was declared, payable September 1 to
stockholders of record on August 21.

Instructions
Enter the above events into the following work sheet showing how each event affects the column.
Event No. 1 will serve as an example.
Share CapitalOrdinary
No. of Total Share Premium
Item Shares Issued Par Value Ordinary Retained Earnings
Beginning Balance1/1/11 400,000 $2,000,000 $850,000 $3,000,000
Event #1Jan. 5 10,000 50,000 30,000 -0-
Balance 410,000 $2,050,000 $880,000 $3,000,000

Event # 2Jan. 16 (and events 3 through 7)

4) Foley Corporation has the following capital structure at the beginning of the year:

Share capitalpreference 6%, $50 par value, 20,000 shares authorized,


6,000 shares issued and outstanding $ 300,000
Share capitalordinary, $10 par value, 60,000 shares authorized,
40,000 shares issued and outstanding 400,000
Share premiumordinary 110,000
Retained earnings 440,000
Total equity $1,250,000

Instructions
(a) Record the following transactions which occurred consecutively (show all calculations).
1. A total cash dividend of $90,000 was declared and payable to shareholders of record.
Record dividends payable on ordinary and preference shares in separate accounts.
2. A 10% ordinary share dividend was declared. The average fair value of the ordinary shares
is $18 a share.
3. Assume that net income for the year was $150,000 (record the closing entry) and the board
of directors appropriated $70,000 of retained earnings for plant expansion.
(b) Construct the equity section incorporating all the above information.
5) Rensing, Inc., has $800,000 of 8% preference shares and $1,200,000 of ordinary shares outstanding,
each having a par value of $10 per share. No dividends have been paid or declared during 2009 and
2010. As of December 31, 2011, it is desired to distribute $488,000 in dividends.
Instructions
How much will the preference and ordinary shareholders receive under each of the following
assumptions:
(a) The preference is noncumulative and nonparticipating.
(b) The preference is cumulative and nonparticipating.
(c) The preference is cumulative and fully participating.
(d) The preference is cumulative and participating to 12% total.

6) Korman Company has the following securities in its portfolio of trading equity investments on
December 31, 2010:
Cost Fair Value
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5,000 ordinary shares of Thomas Corp. $155,000 $139,000
10,000 ordinary shares of Gant 182,000 190,000
$337,000 $329,000

All of the investments had been purchased in 2010. In 2011, Korman completed the following
investments transactions:
March 1 Sold 5,000 ordinary shares of Thomas Corp., @ $31 less fees of $1,500.
April 1 Bought 600 ordinary shares of Werth Stores, @ $45 plus fees of $550.

The Korman Company portfolio of trading equity investments appeared as follows on December
31, 2011:
Cost Fair Value
10,000 ordinary shares of Gant $182,000 $195,500
600 ordinary shares of Werth Stores 27,550 25,500
$209,550 $221,000

Instructions
Prepare the general journal entries for Korman Company for:
(a) the 2010 adjusting entry.
(b) the sale of the Thomas Corp. shares.
(c) the purchase of the Werth Stores' shares.
(d) the 2011 adjusting entry.
7) Perez Company began operations in 2009. Since then, it has reported the following gains and losses
for its investments in trading securities on the income statement:
2009 2010 2011
Gains (losses) from sale of trading investments $ 15,000 $(20,000) $ 14,000
Unrealized holding losses on valuation of trading investments (25,000) - (30,000)
Unrealized holding gain on valuation of trading investments - 10,000 -
At January 1, 2012, Perez owned the following trading securities:
Cost
BKD Ordinary (15,000 shares) $450,000
LRF Preference (2,000 shares) 210,000
Drake Convertible bonds (100 bonds) 115,000

During 2012, the following events occurred:


1. Sold 5,000 shares of BKD for $170,000.
2. Acquired 1,000 ordinary shares of Horton for $40 per share. Brokerage fees totaled $1,000.
At 12/31/12, the fair values for Perez's trading investments were:
BKD Ordinary, $28 per share
LRF Preference, $110 per share
Drake Bonds, $1,020 per bond
Horton Ordinary, $42 per share
Instructions
(a) Prepare a schedule which shows the balance in the Securities Fair Value Adjustment at
December 31, 2011 (after the adjusting entry for 2011 is made).
(b) Prepare a schedule which shows the aggregate cost and fair values for Perez's trading
investments portfolio at 12/31/12.
(c) Prepare the necessary adjusting entry based upon your analysis in (b) above.
8) During the course of your examination of the financial statements of Doppler Corporation for the
year ended December 31, 2012, you found a new account, "Investments." Your examination
revealed that during 2012, Doppler began a program of investments, and all investment-related
transactions were entered in this account. Your analysis of this account for 2010 follows:

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Additional information:
1. The fair value for each security as of the 2012 date of each transaction follow:
Security Feb. 14 Apr. 30 July 26 Sept. 28 Dec. 31
Harmon Co. $55 $62 $70 $74
Taber Inc. $40 32
Doppler Corp. 25 28 30 33 35
2. All of the investments of Doppler are nominal in respect to percentage of ownership (5% or
less).
3. Each investment is considered by Dopplers management to be non-trading.

Instructions
1) Prepare any necessary correcting journal entries related to investments (a) and (b).
2) Prepare the entry, if necessary, to record the proper valuation of the non-trading equity
investment portfolio as of December 31, 2010.

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