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  • Lembar Kerja Soal 4 Dasar Perhitungan Point A, B, C, D, E, F, G, H Dan I

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    Okthaviana Yunda
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    The document provides details on the calculation of points a, b, c, and d related to share transactions of PT Bu Yong: a) Sale of 3,000 ordinary shares for Rp4.5 million with a nominal value of Rp3 million and a share premium of Rp1.5 million. Total ordinary shares outstanding is now 69,000. b) Issuance of 400 preference shares for Rp10 million. Total preference shares outstanding is now 1,900. c) Sale of 150 treasury shares for Rp217,500. The treasury shares were purchased for Rp154,500 with a share premium of Rp63,000. Total ordinary

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    The document provides details on the calculation of points a, b, c, and d related to share transactions of PT Bu Yong: a) Sale of 3,000 ordinary shares for Rp4.5 million with a nominal value of Rp3 million and a share premium of Rp1.5 million. Total ordinary shares outstanding is now 69,000. b) Issuance of 400 preference shares for Rp10 million. Total preference shares outstanding is now 1,900. c) Sale of 150 treasury shares for Rp217,500. The treasury shares were purchased for Rp154,500 with a share premium of Rp63,000. Total ordinary

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    4 views2 pages

    Lembar Kerja Soal 4 Dasar Perhitungan Point A, B, C, D, E, F, G, H Dan I

    Uploaded by

    Okthaviana Yunda
    The document provides details on the calculation of points a, b, c, and d related to share transactions of PT Bu Yong: a) Sale of 3,000 ordinary shares for Rp4.5 million with a nominal value of Rp3 million and a share premium of Rp1.5 million. Total ordinary shares outstanding is now 69,000. b) Issuance of 400 preference shares for Rp10 million. Total preference shares outstanding is now 1,900. c) Sale of 150 treasury shares for Rp217,500. The treasury shares were purchased for Rp154,500 with a share premium of Rp63,000. Total ordinary

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    of 2

    Lembar kerja soal 4

    Dasar perhitungan point a,b,c,d,e,f,g,h dan i

    a) Harga jual saham biasa = 3.000 x Rp 1.500 = Rp 4.500.000


    Harga nominal saham biasa = 3.000 x Rp 1.000 = Rp 3.000.000
    Share premium = Rp 1.500.000
    Catatan : saham biasa beredar = 66.000 + 3.000 = 69.000 lembar

    b) Penyerahan 400 lembar saham preference = 400 x Rp 25.000 = Rp 10.000.000


    Catatan : saham preference beredar = 1.500 + 400 = 1.900 lembar

    c) Harga jual saham treasury = 150 x Rp 1.450 = Rp 217.500


    Harga beli saham treasury = 150 x Rp 1.030 = Rp 154.500
    Share premium treasury = Rp 63.000
    Catatan : saham biasa beredar = 69.000 + 150 = 69.150 lembar

    d) Pengumuman pembagian deviden tunai saham preference tengah tahun pertama 2014 = 6/12 x
    (1.900 x 25.000) = Rp 23.750.000

    Lembar kerja soal 4 pertanyaan1

    PT Bu Yong

    General Journal

    ......................................................................

    Date Account Title and Post-Ref

    Explanation Debit Credit


    (a) Cash Rp 4.500.000
    Share Premiun-Ordinary Rp 1.500.000
    Share Capital-Ordinary Rp 3.000.000
    (saham biasa beredar = 69 lembar)
    (b) Equipment Rp 20.000.000
    Cash Rp 10.000.000
    Share Capital-Ordinary Rp 10.000.000
    (saham preference beredar = 1.900
    lembar)
    (c) Cash Rp 217.500
    Share Capital-Treasury Rp 154.500
    Share Premium-Treasury Rp 63.000
    (saham biasa beredar = 69.150
    lembar
    (d) Retained Earning Rp 23.750.000
    Cash Deviden Payable Preference Rp 23.750.000

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