Latihan 14.

13

a. Cash Rp 2,900,000,000
Share Capital - Ordinary
Share Capital - Preference
Share Premium - Ordinary
Share Premium - Preference

FV Saham
Ordinary Rp 1,100,000,000
Preference Rp 1,400,000,000
Rp 2,500,000,000
Ordinary 44.00%
Preference 56.00%

Alokasi Harga Penerbitan Saham

Ordinary Rp 1,320,000,000
Preference Rp 1,680,000,000

Alokasi Biaya Langsung

Ordinary Rp 44,000,000
Preference Rp 56,000,000

b. Building Rp 1,200,000,000
Share Capital - Ordinary
Share Premium - Ordinary

c. Treasury Share Rp 220,000,000

Cash

d. Treasury Share Rp 120,000,000

Cash

e. Cash Rp 325,000,000
Treasury Share
Share Premium - Treasury

f. No Entry

g. Retained Earnings Rp 445,000,000

Ordinary Share Dividend Distributable

h. 100% 9%
Ordinary Rp 2,125,000,000 Rp 191,250,000
Preference Rp 2,000,000,000 Rp 180,000,000
 Total Rp 4,125,000,000 Rp 371,250,000

Dividen Partisipasi Rp 2,628,750,000

Ordinary Rp 1,354,204,545
Preference Rp 1,274,545,455

Retained Earnings Rp 3,000,000,000

Dividen Payable - Ordinary
Dividen Payable - Preference

i. Retained Earnings Rp 74,000,000

Share Premium - Ordinary Rp 3,926,000,000
Dividen Payable - Ordinary

j. Income Summary Rp 1,200,000,000

Retained Earnings

PT Bahagia
SoFP (Partial)
Dec 31 2018

Equity
Share Capital - Preference Rp 2,000,000,000
Share Capital - Ordinary Rp 2,250,000,000
Share Premium - Preference Rp 2,024,000,000
Ordinary Share Dividend Distributable Rp 445,000,000
Share Premium - Treasury Rp 70,000,000
Retained Earnings Rp 3,181,000,000
AOCI Rp 100,000,000
Less : Treasury Share -Rp 85,000,000
Rp 9,985,000,000
Rp 500,000,000
Rp 1,000,000,000
Rp 776,000,000
Rp 624,000,000

Rp 500,000,000
Rp 700,000,000

Rp 220,000,000

Rp 120,000,000

Rp 255,000,000
Rp 70,000,000

Rp 445,000,000
Rp 1,545,454,545
Rp 1,454,545,455

Rp 4,000,000,000

Rp 1,200,000,000