P15-8 (Dividen dan Terpisah) Myers Company menyediakan kepada Anda pernyataan

informasi posisi keuangan ringkas berikut ini.

Aset

 Peralatan (bersih) € 250.000

 Tidak Berwujud 60.000
 Investasi dalam saham ABC
(10.000 saham dengan biaya) 70.000
 Aset lancar 40.000
Total aset € 420.000

Ekuitas dan Kewajiban

Ekuitas:

 Modal saham — biasa (€ 5 par) € 20.000

 Premium-biasa 110.000
 Saldo laba 180.000 € 310.000

Non- kewajiban lancar dan lancar 110.000

Total ekuitas dan kewajiban € 420.000

Instruksi :
Untuk setiap transaksi di bawah ini, tunjukkan dampak euro (jika ada) pada lima item
berikut: (1) total aset, (2) modal saham — biasa, (3) premium saham — biasa, (4) laba
ditahan, dan ( 5) ekuitas. (Setiap situasi independen.)

(a) Myers menyatakan dan membayar € 1 per dividen tunai saham.

(b) Myers mengumumkan dan menerbitkan dividen saham 10% ketika harga pasar € 14 per
saham.
(c) Myers mengumumkan dan menerbitkan dividen saham 100% ketika harga pasar € 15 per
saham.
(d) Myers mengumumkan dan membagikan dividen properti. Myers memberikan satu saham
ABC untuk setiap dua saham yang dimiliki oleh Myers Company. ABC menjual seharga € 10
per saham pada tanggal dividen properti diumumkan.
(e) Myers mengumumkan pemecahan saham 2-untuk-1 dan menerbitkan saham baru.

JAWABAN
Transactions:

a) Assuming Myers Co. declares and pays a €.10 per share cash dividend.
1) Total assets—decrease €4,000 [(€20,000 ÷ €5) X €1]
2) Share capital—ordinary—no effect
3) Share premium—ordinary—no effect
4) Retained earnings—decrease €4,000
5) Total equity—decrease €4,000
b) Myers declares and issues a 10% share dividend when the market price of the stock is €14.
1) Total assets—no effect
2) Share capital—ordinary—increase €2,000 (4,000 X 10%) X €5
3) Share premium—ordinary—increase €3,600 (400 X €14) – €2,000
4) Retained earnings—decrease €5,600 (€14 X 400)
5) Total equity—no effect

c) Myers declares and issues a 30% share dividend when the market price of the stock is €15
per share.
1) Total assets—no effect
2) Share capital—ordinary—increase €6,000 (4,000 X 30%) X €5
3) Share premium—ordinary—no effect
4) Retained earnings—decrease €6,000
5) Total equity—no effect

d) Myers declares and distributes a property dividend

1) Total assets—decrease €14,000 (2,000 X €7)— €6,000 gain less €20,000 dividend.
2) Share capital—ordinary—no effect
3) Share premium—ordinary—no effect
4) Retained earnings—decrease €14,000—€6,000 gain less €20,000 dividend.
5) Total equity—decrease €14,000
Note:
The journal entries made for the above transaction are:
Investments in ABC Stock (€10 – €7) X 2,000 6,000
Gain on Appreciation of Securities 6,000
(To record increase in value of securities to be issued)
Retained Earnings (€10 X 2,000) 20,000
Investments in ABC Stock 20,000
(To record distribution of property dividend)

(e) Myers declares a 2- for-1 share split

1) Total assets—no effect
2) Share capital—ordinary—no effect
3) Share premium—ordinary—no effect
4) Retained earnings—no effect
5) Total equity—no effect