Tugas 7 : Corporation

Soal 1
Yoan Corporation was organized on january 1, 2023. It is authorized to issue 10,000
8%, Rp.10.000 par value preference shares, and 500,000 no-par ordinary shares with
stated value of Rp.200 per share. The following share transactions were completed
during the first year.
Jan 10 Issued 100,000 ordinary shares for cash at Rp.480 per share
Mar 1 Issued 5,000 preference shares for cash at Rp.10.500 per share
Apr 1 Issued 18,000 ordinary shares for land. The asking price of land was
Rp.9.800.000. The fair value of the land was Rp.9.200.000
May 1 Issued 80.000ordinary shares for cash at Rp.450 per share
Aug 1 Issued 10.000 ordinary shares to attorneys in payment of their bill of
Rp.3.200.000 for services provided in helping the company organize
Sept 1 Issued 10.000 ordinary shares for cash at Rp.500 per share
Nov 1 Issued 1.000 preference share for cash at Rp.10.600 per share

Instruction
1. Journalize the transactions
2. Post to the equity accounts
3. Prepare the share capital section of the statement of financial position at
December 31, 2023

Soal 2
The equity accounts of Siaren Company on January 1, 2023, were as follows.
Share Capital-Preference (9%, Rp.50.000 par, cumulative 10.000 Rp.400.000.000
shares authorized, 8.000 shares issued and outstanding)
Share Capital-Ordinary (Rp.1.000 stated value, 2,000,000 share Rp.1.000.000.000
Authorized)
Share Premium-Preference Rp.100.000.000
Share Premium-Ordinary Rp.1.450.000.000
Retained Earnings Rp.1.816.000.000
Trasury Shares-Ordinary (20,000 shares) Rp.50.000.000

During 2023, the corporation had the following transactions and event pertaining to its
equity.
Feb 1 Issued 25,000 ordinary shares for Rp.120.000.000
Apr 14 Sold 9,000 treasury shares-Ordinary for Rp.46.000.000
Sept 3 Issued 7,000 ordinary shares for a patent valued at Rp.42.000.000
Nov 10 Purchased 1,000 ordinary shares for the treasury at cost of Rp.6.000.000
Dec 31 Determined that net income for the year was Rp.452.000.000
No Dividends were declared during the year

Instruction
1. Journalize the transactions and the closing entry for net income
2. Enter the beginning balance in the account, and post the journal entries to the
equity account
3. Prepare an equity section at December 31, 2023, including the disclosure of the
preference dividends in arrears.

Jawab

1|Materi – 5 Corporation
Soal 3
Informasi PT MUMU adalah sebagai berikut:

Share capital-preference, 2%, (Rp 3.000 par value, 2.000.000 shares

authorized, 400.000 shares issued and outstanding) Rp.1.200.000.000
Share capital-ordinary (Rp 1.500 par value, 1.000.000 shares authorized,
200.000 shares issued and 180.000 shares outstanding) Rp. 300.000.000
Share premium-preference Rp 20.000.000
Share premium-ordinary Rp 10.000.000
Retained earnings Rp 97.000.000
Treasury share (20.000 Share @ Rp 1.800) Rp.36.000.000
Share premium-treasury Rp 3.000.000

Transaksi yang terjadi selama tahun 20x2:

16 Jan Dijual setengah saham treasuri dengan harga Rp 1.600 per lembar.
20 Feb Diterbitkan 100.000 lembar saham preferen untuk mendapatkan bangunan
yang diiklankan seharga Rp 400.000.000. Perusahaan mengestimasi
bangunan memiliki nilai pasar wajar Rp 350.000.000.
3 Mar Diterbitkan 50.000 lembar saham biasa dengan harga Rp 1.200 per lembar
untuk memperoleh tanah.
14 Apr Dijual sisa saham treasuri dengan harga Rp 1.500 per lembar.
5 Mei Dilakukan share split untuk share capital-ordinary dari 1 lembar saham
menjadi 2 lembar saham.
7 Juni Diumumkan deviden saham biasa 10% dimana pada saat itu harga
pasar saham Rp 1.000 per lembar.
3 Juli Diterbitkan 80.000 lembar saham preferen dengan harga Rp 2.500 per
lembar.
7 Juli Dilakukan pencatatan atas deviden saham.
7 Agt Diterbitkan deviden saham biasa yang telah diumumkan pada tanggal 7 Juni.
15 Sep Diterbitkan 40.000 lembar saham biasa dengan harga Rp 1.200 per lembar.
16 Sep Diumumkan deviden tunai sebesar 2% atas saham biasa dan saham preferen.
15 Okt Dilakukan pencatatan atas deviden tunai.
15 Nov Dilakukan pembayaran atas deviden tunai yang sudah diumumkan pada
tanggal 16 Sept.
31 Des Laba bersih setelah pajak perusahaan tahun ini adalah Rp 150.000.000.

Diminta:
a. Buatlah jurnal untuk mencatat seluruh transaksi di atas!
b. Susunlah Struktur modal PT YOAN per 31 Desember 20x2.
c. Jelaskan karakteristik dari suatu perseroan terbatas serta sebutkan keuntungan dan
kerugian dari pendirian suatu perseroan terbatas!

Selamat Bekerja

2|Materi – 5 Corporation