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  • Accounting Saham Perusahaan

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    kevin phillips
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    This document summarizes the transactions and financial position of PT A as of December 31, 2016. It includes a journal of transactions throughout the year involving cash, share capital in various classes, retained earnings, and dividends. As of December 31, 2016 PT A had total shareholder's equity of Rp 31,260,250,000 consisting of issued share capital, additional paid-in capital, and retained earnings.

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    This document summarizes the transactions and financial position of PT A as of December 31, 2016. It includes a journal of transactions throughout the year involving cash, share capital in various classes, retained earnings, and dividends. As of December 31, 2016 PT A had total shareholder's equity of Rp 31,260,250,000 consisting of issued share capital, additional paid-in capital, and retained earnings.

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    © All Rights Reserved
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    5 views5 pages

    Accounting Saham Perusahaan

    Uploaded by

    kevin phillips
    This document summarizes the transactions and financial position of PT A as of December 31, 2016. It includes a journal of transactions throughout the year involving cash, share capital in various classes, retained earnings, and dividends. As of December 31, 2016 PT A had total shareholder's equity of Rp 31,260,250,000 consisting of issued share capital, additional paid-in capital, and retained earnings.

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    © All Rights Reserved
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    of 5

    Jurnal semua transaksi di atas

    Tgl Keterangan Ref Dr Cr


    2-Jan Saldo Laba Rp 1,001,350.00
    Utang Dividen Rp 1,001,350.00
    8-Feb Kas Rp 432,000.00
    Saham Preferen Rp 27,000.00
    Premium Saham Preferen Rp 405,000.00
    1-Mar Utang Dividen Rp 1,001,350.00
    Kas Rp 1,001,350.00
    3-Mar Kas Rp 600,000.00
    Saham Ordinary Rp 250,000.00
    Premium Saham Ordinary Rp 350,000.00
    9-May Saham Treasuri Rp 450,000.00
    Kas Rp 450,000.00
    8-Aug Kas Rp 160,000.00
    Saham Treasuri Rp 150,000.00
    Premium Saham Treasuri Rp 10,000.00
    1-Sep Kas Rp 165,000.00
    Premium Saham Treasuri Rp 10,000.00
    Saldo Laba Rp 50,000.00
    Saham Treasuri Rp 225,000.00
    17-Oct Kas Rp 1,779,600.00
    Saham Preferen Rp 8,900.00
    Saham Biasa Rp 1,500,000.00
    Premium saham biasa Rp 260,000.00
    Premium Saham Preferen Rp 10,700.00
    1-Nov No Entry
    ordinary shares = 4935000 outstanding
    31-Dec Saldo Laba Rp 3,200,000.00
    Ikhtisar Laba-Rugi Rp 3,200,000.00
    31-Dec Kas Rp 75,000.00
    Saham Treasuri Rp 75,000.00

    PT A
    LAPORAN POSISI KEUANGAN (BAGIAN EKUITAS)
    PER 31 DES 2016
    Issued Capital:
    Share Capital
    Saham Preferen - 8%, 140.000 lembar, non kumulatif, partisipasi Rp 1,035,000.00
    Saham Preferen - 9%, 310.000 lembar, kumulatif, non partisipasi Rp 300,900.00
    Ordinary Share, 4.935.000 lembar Rp 9,250,000.00
    Additional Issued Capital
    Share Premium - Preference Rp 915,700.00
    Share Premium - Ordinary Rp 11,110,000.00
    Total Issued Capital Rp 22,611,600.00
    Retained Earnings Rp 8,648,650.00
    Total Sharegholder's Equity Rp 31,260,250.00
    Klasifikasi instrumen keuangan sbg kewajiban / ekuitas berdasarkan SAK ETAP

    Klasifikasi instrumen keuangan sebagai kewajiban atau ekuitas berdasarkan SAK ETAP terdiri dari
    beberapa ruang lingku, yaitu investasi pada efek tertentu dengan Klasifikasi trading, held to
    maturity, dan available for sale. Klasifikasi tersebut berdasarkan substansi perjanjian kontraktual
    dan definisi liabilitas keuangan, aset keuangan, dan instrumen ekuitas,

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