NAUFALLIANI HASNA ADYATMA

C0C018019
PRAKTIK AKM2

Soal 2 
Saldo akun Shareholder’s Equity PT Polaris dilaporkan dalam Laporan Posisi
Keuangan  per 31 Desember 2012 sebagai berikut: 

Share Capital Preference, 10% ,Rp 100.000,00 Par, (10.000 Share authorized, 2.000 
shares issued)

and outstanding………………….. ………………......Rp  200.000.000,00 

Share Capital Ordinary ,Rp 1.000,00 Par, 500.000 Share authorized, 

300.000 shares issued and outstanding… ………….......Rp 300.000.000,00

Share premium Ordinary and Preference ……………....Rp 125.000.000,00

Retained Earnings ………………………………………Rp 450.000,000,00 

------------------------- 
Total Shareholder’s Equity  ……………………………………………
Rp1.075.000.000,00
Lembar Kerja Soal 2 pertanyaan 1 point 5
5. diumumkan dividen saham (Share dividen) sebesar 10% untuk saham biasa  yang beredar.
Harga pasar saham biasa pada saat diumumkan Rp1.450,00 per  lembar.
Dasar perhitungan:
Saham biasa beredar = 290.000 lembar
Dividen saham = 10% x 290.000 = 29.000 Lembar
Harga pasar saham = Rp 1.450 x 29.000 = Rp 42.050.000
Harga nominal Saham = Rp 1.000 x 29.000 = Rp 29.000.000 (-)
Share Premium = 13.050.000
PT Polaris
General Journal
......................................................................

Date Account Title and Post-

Explanation Ref Debit Credit
(5) Retained Earning 42.050.000
Ordinary share dividen distributable 29.000.000
Share Premium-Ordinary 13.050.000

Lembar Kerja Soal 2 pertanyaan 1 point 6

6. Diserahkan dividen saham yang diumumkan pada poin 5 kepada para pemegang  saham biasa.

Dasar perhitungan:
Catatan => Saham Biasa yg beredar = 290.000 + 29.000 = 319.000 lembar
PT Polaris
General Journal
......................................................................

Date Account Title and Post-

Explanation Ref Debit Credit
(6) Ordinary share dividen distributable 29.000.000
Share capital-ordinary 29.000.000
Lembar Kerja Soal 2 pertanyaan 1 point 7
7. Diumumkan dividen tunai (Cash dividend) sebesar Rp5.000,00 per lembar untuk  modal saham
preferen, dan Rp 75,00 per lembar untuk modal saham biasa yang  beredar selama tahun 2013, yang
akan dibayarkan dalam bulan Januari 2014.

Dasar perhitungan:
Dividen tunai saham preferen = 7.000 x Rp 5.000 = 35.000.000
Dividend tunai saham biasa = 319.000 x Rp 75 = 23.925.000
PT Polaris
General Journal
......................................................................

Da Account Title and Post

te Explanation -Ref Debit Credit
(7) Retained earning 58.925.000
Cash Dividend Payable - preference 35.000.000
Cash Dividend Payable – ordinary 23.925.000

Lembar Kerja Soal 2 pertanyaan 1 point 8

8. Laba bersih tahun 2013 sebesar Rp1.250.000.000,00 

PT Polaris
General Journal
......................................................................

Date Account Title and Post-

Explanation Ref Debit Credit
(8) Income Summary 1.250.000.000
Retained Earning 1.250.000.000
Lembar kerja soal 2 pertanyaan 2
Untuk memudahkan anda menyusun Shareholder’s equity, lakukan posting secara kolektif ke
dalam buku besar 3 kolom yang tersedia di bawah ini:
Account: Share Capital - Preference

Date/ Description Ref Debit Credit Balance

Yaers Rp Rp Rp
31/12 200.000.000
(4) 500.000.000 700.000.000

Account: Share Capital - Ordinary

Date/ Description Ref Debit Credit Balance

Yaers Rp Rp Rp
31/12 300.000.000
(6) 29.000.000 329.000.000

Account: Share Premium Ordinary dan Preference

Date/ Description Ref Debit Credit Balance

Yaers Rp Rp Rp
31/12 125.000.000
(4) 25.000.000 150.000.000
(5) 13.050.000 163.050.000

Account: Treasury Share - Ordinary

Date/ Description Ref Debit Credit Balance

Yaers Rp Rp Rp
(2) 25.000.000 25.000.000
(3) 12.500.000 12.500.000
Account: Share Premium - Trasure

Date/ Description Ref Debit Credit Balance

Yaers Rp Rp Rp
(3) 1.000.000 1.000.000

Account: Retained Earnings

Date/ Description Ref Debit Credit Balance

Yaers Rp Rp Rp
31/12 450.000.000
(5) 42.050.000 407.950.000
(7) 58.925.000 349.025.000
(8) 1.250.000.000 1.599.025.000

Account:

Date/ Description Ref Debit Credit Balance

Yaers Rp Rp Rp

Shareholder’s Equity PT Polaris

Share Capital – Prefence, 10%, Rp 100.000,00 par, (10.000 shares authorized,
7.000 share issued) and outstanding Rp 700.000.000
Share Capital – Ordinary, Rp 1.000,00 par, 500.000 shares authorized,
319.000 shares issued, and share outsstanding Rp 329.000.000
Share Premium Ordinary and Preference Rp 163.050.000
Share Premium - Treasury Rp 1.000.000
Retained Earnings Rp 1.599.925.000
Treasury Share-Ordinary (10.000 share at cost) (Rp 12.500.000)

Total Shareholder’s Equity Rp 2.779.575.000

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