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  • Kunci Jawaban Soal Latihan Bab 19

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    Rezqy Randias
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    1. PT Inggi Tbk reported its statement of financial position as of December 31, 2022 which showed total equity of Rp4.8 billion consisting of paid-up capital, retained earnings and treasury stock. 2. In July 2022, the company purchased 10,000 shares of treasury stock for Rp240 million and later sold portions of it. 3. In September 2021, the company declared cash dividends of Rp337.5 million or 10% of par value to be paid in December 2021 to all shareholders.

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    Kunci Jawaban Latihan Akuntansi Investasi

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    1. PT Inggi Tbk reported its statement of financial position as of December 31, 2022 which showed total equity of Rp4.8 billion consisting of paid-up capital, retained earnings and treasury stock. 2. In July 2022, the company purchased 10,000 shares of treasury stock for Rp240 million and later sold portions of it. 3. In September 2021, the company declared cash dividends of Rp337.5 million or 10% of par value to be paid in December 2021 to all shareholders.

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    13 views6 pages

    Kunci Jawaban Soal Latihan Bab 19

    Uploaded by

    Rezqy Randias
    1. PT Inggi Tbk reported its statement of financial position as of December 31, 2022 which showed total equity of Rp4.8 billion consisting of paid-up capital, retained earnings and treasury stock. 2. In July 2022, the company purchased 10,000 shares of treasury stock for Rp240 million and later sold portions of it. 3. In September 2021, the company declared cash dividends of Rp337.5 million or 10% of par value to be paid in December 2021 to all shareholders.

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    of 6

    Saham Tresuri = 10.

    000 lembar X Rp 24,000


    = Rp 240,000,000

    JURNAL ATAS TRANSAKSI DIATAS


    Juli Saham tresuri Rp 240,000,000
    2022 Kas

    3.000 lembar X Rp 24,000 = Rp 72,000,000


    3.000 lembar X Rp 25,000 = Rp 75,000,000
    Premium saham tresuri Rp 3,000,000

    JURNAL MENJUAL SAHAM TRESURI


    Oktober Kas Rp 75,000,000
    2022 Saham Tresuri
    Premium saham tresuri

    3.000 lembar X Rp 24,000 = Rp 72,000,000


    3.000 lembar X Rp 22,500 = Rp 67,500,000
    Premium saham tresuri -Rp 4,500,000

    JURNAL MENJUAL SAHAM TRESURI


    Desember Kas Rp 67,500,000
    2022 Premium saham tresuri Rp 3,000,000
    Saldo laba Rp 1,500,000
    Saham tresuri
    PT. Inggi Tbk
    Laporan Posisi Keuangan
    Per 31 Desember 2022
    Ekuitas Pemegang Saham
    Modal disetor
    Rp 240,000,000 Saham preferen dividen tetap 10%,nilai nominal Rp100.000
    (10.000 lembar ditempatkan dan disetor penuh)
    Premium Saham Preferen
    Total saham preferen
    Saham biasa, nilai nominal Rp20.000 (modal dasar 300.000 lembar
    ditempar dan disetor penuh 150.000 lembar)
    Premium Saham Biasa
    Total saham biasa
    Total modal disetor
    Saldo laba
    Rp 72,000,000 Dikurangi Saham Tresuri (4.000 lembar pada biaya perolehan)
    Rp 3,000,000 Total ekuitas pemegang saham

    Rp 72,000,000
    T. Inggi Tbk
    Posisi Keuangan
    Desember 2022

    00.000
    Rp 1,000,000,000
    Rp 100,000,000
    Rp 1,100,000,000
    00.000 lembar
    Rp 3,300,000,000
    Rp 337,500,000
    Rp 3,637,500,000
    Rp 4,737,500,000
    Rp 161,000,000
    erolehan) Rp 96,000,000
    Rp 4,802,500,000
    Dividen saham yang dibagikan = 10% X 150.000 lembar

    Dividen saham = 15,000 lembar X Rp 22,500


    Nilai nominal = 15,000 lembar X Rp 20,000
    Premium saham biasa

    JURNAL SAAT PENGUMUMAN DIVIDEN SAHAM


    September Dividen Rp 337,500,000
    2021 Saham biasa untuk dividen
    Premium saham biasa

    JURNAL SAAT PENCATATAN DIVIDEN SAHAM


    November
    2021 TIDAK DIJURNAL

    JURNAL SAAT PEMBAYARAN DIVIDEN SAHAM


    Desember Saham biasa untuk dividen Rp 300,000,000
    2021 Saham biasa

    Pemilik saham yang menerima dividen adalah semua pemegang saham dari PT Inggi Tbk

    Selling with dividend adalah penjualan saham perseroan yang terjadi pada saat diantara tanggal pengumuman d
    P
    150.000 lembar = 15,000 Laporan
    Per 31
    = Rp 337,500,000 Ekuitas Pemegang Saham
    = Rp 300,000,000 Modal disetor
    = Rp 37,500,000 Saham preferen dividen tetap 10%,nilai nominal Rp1
    (10.000 lembar ditempatkan dan disetor penuh)
    Premium Saham Preferen
    M Total saham preferen
    Saham biasa, nilai nominal Rp20.000 (modal dasar 3
    Rp 300,000,000 ditempar dan disetor penuh 165.000 lembar)
    Rp 37,500,000 Premium Saham Biasa
    Total saham biasa
    M Total modal disetor
    Saldo laba
    Total ekuitas pemegang saham

    Rp 300,000,000

    ari PT Inggi Tbk

    a saat diantara tanggal pengumuman dan tanggal pencatatan


    PT. Inggi Tbk
    Laporan Posisi Keuangan
    Per 31 Desember 2021
    emegang Saham

    den tetap 10%,nilai nominal Rp100.000


    mpatkan dan disetor penuh) Rp 1,000,000,000
    feren Rp 100,000,000
    am preferen Rp 1,100,000,000
    ominal Rp20.000 (modal dasar 300.000 lembar
    r penuh 165.000 lembar) Rp 3,300,000,000
    sa Rp 337,500,000
    am biasa Rp 3,637,500,000
    Rp 4,737,500,000
    Rp 162,500,000
    ang saham Rp 4,900,000,000

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