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

e) Pengumuman pembagian deviden saham biasa

Deviden saham = Rp 1.525 x 3.700 lembar = Rp 5.642.500
Nominal saham = Rp 1.000 x 3.700 lembar = Rp 3.700.000
Share premium ordinary = Rp 5.642.500 + Rp 3.700.000

f) Pengumuman pembagian deviden tunai saham preference tengah tah8un kedua 2014 = 6/12 x
(1.900 x rp 25.000) = Rp 23.750.000

g) Catatan : saham beredar = 69.150 + 3.700 = 72.850 lembar

h) Harga beli treasury share = Rp 1.425 x 1.000 lembar = Rp 1.425.000

Catatan : saham beredar = 72.850 - 1.000 = 71.850 lembar
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

(e) Retained Earning Rp 5.642.500

Ordinary Share Deviden Distributable Rp 3.700.000
Share Premium Ordinary Rp 1.942.500

(f) Retained Earning Rp 23.750.000

Cash Deviden Payable Preference Rp 23.750.000

(g) Cash Deviden Payable Preference Rp 47.500.000

Cash Rp 47.500.000

Ordinary Share Deviden Distributable Rp 3.700.000

Share Capital Ordinary Rp 3.700.000
(saham beredar = 69.150 + 3.700 =
72.850 lembar)
(h) Treasure Share Ordinary Rp 1.425.000
Cash Rp 1.425.000
(saham beredar = 72.850 - 1.000 =
71.850 lembar)

(i) Income Summary Rp 550.750.000

Retained Earning Rp 542.250.000
Reserve for export loss Rp 1.000.000
Reserve for research & hrd Rp 2.500.000