Matcha problem chapter 12 part 2

a) Buatlah jurnal entri untuk mencatat seluruh transaksi di atas!

Dec. 1 Cash
Share Capital - Preference

2023
Apr. 30 Cash Dividends
(2.800 saham preferen X 5000 X 0,5)
Dividends Payable

June 1 Dividends Payable

Cash

30 Treasury Shares
Cash

Oct. 31 Income Tax Expense

Income Taxes Payable
(4.625.000.000-3.640.500.000) X 25%

31 Cash Dividends
(2,800 shares X 5000 X 1/2)
Dividends Payable

b) Buatlah bagian ekuitas dari neraca perusahaan pada tanggal 31 Oktober!

MATCHA & COFFEE CREATIONS INC.

Partial Statement of Financial Position
October 31, 2023

Equity

Share capital – preference, NT$0.50-noncumulative,

no par value, 10,000 shares authorized,
2,800 shares issued
Share capital - ordinary, no par value,
100,000 shares authorized, 25,930 shares issued
25,180 shares outstanding
Total paid-in capital
Retained earnings
Less: Treasury (750 shares)(at cost)
Total shareholders’ equity
c) Buatlah jurnal penutup!

Oct. 31 Revenues 4,625,000,000

Income Summary

31 Income Summary 3,886,625,000

Expenses
Income Tax Expense

31 Income Summary 738,375,000

Retained Earnings

31 Retained Earnings 14,000,000

Cash Dividends
 40,000,000
40,000,000

7,000,000
7,000,000

7,000,000
7,000,000

5,000,000
5,000,000

246,125,000
246,125,000
3.640.500.000) X 25%

7,000,000
7,000,000

E CREATIONS INC. MATCHA & COFFEE CREATIONS INC.

of Financial Position Retained Earnings Statement
Year Ended October 31, 2023

Balance, November 1, 2022

Add: Net income
140,000,000
Less: Cash dividends—preference
Balance, October 31, 2023
259,300,000
(4.625.000.000-3.640.000.000)-246.125.000

399,300,000
724,375,000
(5,000,000)
1,118,675,000
4,625,000,000

3,640,500,000
246,125,000

738,375,000

14,000,000
 HA & COFFEE CREATIONS INC.
ned Earnings Statement
nded October 31, 2023

Rp0
738,375,000

14,000,000
724,375,000
PROBLEM 13.3 WKK
a)Buatlah jurnal entri untuk mencatat seluruh transaksi di atas.

Jul 1 Cash (6.000 X 1.000)

Dividend Revenue

Aug. 1 Cash (3,000 X 500)

Dividend Revenue

Sept. 1 Cash (2,000 X 8.000)

Gain on Sale of Share Investments
(8000-6000)
Share Investments (2,000 X 6.000)

Oct. 1 Cash (600 X 27ribu)

Share Investments (600 X 20ribu)
Gain on Sale of Share Investments
(27ribu-20ribu)

Nov. 1 Cash (1,200 X 1ribu)

Dividend Revenue

Dec. 15 Cash (2.400 X 500)

Dividend Revenue

31 Cash (4.000 X 1ribu)

Dividend Revenue

b) Buatlah jurna penyesuaian pada 31 Desember 2019, untuk menunjukkan nilai sekuritas pada fair value. Saham dik
Saham Biasa Kos Fair value 31 Desember
PT Karlina 48,000,000 43,200,000 Unrealized gain or loss - ekuitas
PT Rivera 24,000,000 24,000,000 Fair value adjustment - non trading
PT Racini 24,000,000 22,800,000
Total 96,000,000 90,000,000
Loss 6,000,000
 6,000,000
6,000,000

1,500,000
1,500,000

16,000,000

4,000,000
12,000,000

16,200,000
12,000,000
4,200,000

1,200,000
1,200,000

1,200,000
1,200,000

4,000,000
4,000,000

itas pada fair value. Saham diklasifikasikan sebagai sekuritas non-trading

6,000,000
6,000,000