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  • She Summary of Transactions

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    Kyo Yuri
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    This document outlines the effect that various stock transactions have on different accounts, including cash/subscription (C/S), shares/stock par value (SP), surplus/retained earnings (SR), and treasury shares/stock (T/S). Transactions like stock issuance, subscription, and dividends impact specific accounts. Treasury share transactions such as reacquisition, reissuance, and retirement also affect certain accounts.

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    Simple summary of how each transactions affects the shareholders equity.

    Original Title

    SHE-SUMMARY-OF-TRANSACTIONS

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    This document outlines the effect that various stock transactions have on different accounts, including cash/subscription (C/S), shares/stock par value (SP), surplus/retained earnings (SR), and treasury shares/stock (T/S). Transactions like stock issuance, subscription, and dividends impact specific accounts. Treasury share transactions such as reacquisition, reissuance, and retirement also affect certain accounts.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    3 views2 pages

    She Summary of Transactions

    Uploaded by

    Kyo Yuri
    This document outlines the effect that various stock transactions have on different accounts, including cash/subscription (C/S), shares/stock par value (SP), surplus/retained earnings (SR), and treasury shares/stock (T/S). Transactions like stock issuance, subscription, and dividends impact specific accounts. Treasury share transactions such as reacquisition, reissuance, and retirement also affect certain accounts.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 2

    TRANSACTIONS ACCOUNTS AFFECTED

    C/S SP SR SSC RE-A RE-U T/S


    1. Issuance (+) (+)
    2. Subscription
    a. Fully paid (+) (+)
    b. Partially (+) (+)
    3. Treasury shares
    a. reacquire @ cost (+)
    b. reissuance @cost (-)
    c. reissuance ↑ cost (+) (-)
    d. retirement ↑ par (-) (-) (-)
    e. retirement @ par (-) (-)
    4. Donated shares
    a. reissuance (+)
    5. Split Up/Down No Effect
    a. new par
    b. new cost
    6. Dividends
    a. Declaration
    Cash (-)
    Property @ FV (-)
    Stocks
    - Small (+) (-)
    - Large (-)
    b. Date of redemption
    Small stocks (+)
    Large stocks (+)
    7. Stock rights
    a. issuance Memorandum Entry
    b. exercise (+) (+)
    c. expiration Memorandum Entry
    7. Share warrants (+)
    a. exercise (+) (+)
    8. Net Income (+)

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