NAMA : MOH.

GOFALDI

NIM : A031191138

TUGAS : AKUNTANSI KEUANGAN

PROBLEM 15-3

HATCH COMPANY

Partial Statement Of Financial Position

Desember 31, 2018

Equity

Share Capital-Preference, $20 par 8%

180.000 Shares issued

And outstanding………………………. 3,600,000

Share Capital-ordinary, $20.50 par,

4,100,000 share issued

4,080,000 Share Outstanding……….. 10,250,000 13,850,000

Share Premium –Preference…………….. $ 260.000

Share premium- Ordinary………………… 27,750,00

Share Premium Treasury…………………. 10,000 28,020,000

Retained Earnings…………………………. 4,272,000

Treasure Share (20,000 0rdinary Shares).. (200.000)

Total Equity………………………………. $45,942,000

Supporting Balances are indicated in the following T-Accounts.

Share Capital -Preference

Bal. 3,000,000
1. 600,000
3,600,000

Share Premium – Ordinary

Bal. 27,000,000
4. 750,000
27,750,000

Share Capital-Ordinary
Bal. 10,000,000
3. 250,000
10,250,000

Retained Earnings
Bal. 4,500,000
8. 288,000 10. 2,100,000
9. 2,040,000
4,272,000

Share Premium-Preferance
Bal. 200,000
2. 60,000
260,000

Treasury Shares
5. 300.000 6. 100,000
200.000

Share Premium-Treasury
 7. 10.000
10.000

1. Jan. 1 30,000 x $20

2. Jan. 1 30.000 x $2
3. Feb 1 50,000 x $5
4. Feb 1 50,000 x $15
5. July 1 30.000 x $10
6. Sept 15 10,000 x $10
7. Sept 15 10,000 x $1
8. Dec 31 3,600,000 x 8%
9. Dec 31 4,040,000* x 50c
10. Dec 31 Net Income

*[(2,000,000 + 50,000) x 2] – 30.000 + 10,000