DIVIDENDS

MIFTAKHUL JANAH C1C016053

NUR LAELA C1C016073

HANNISA R. H. C1C016074

ANNISA KURNIA R. C1C016088

GATVITA RESTY A. C1C016098

RAHMA YULITA K C1C016113

 Kinds of Dividens

Cash Dividens
(Deviden Tunai)

Property
Dividends
Scrip Dividens (Deviden Aktiva)
deviden
(Deviden Utang)

Stock Dividends
(Deviden Saham)
 Declare Cash Dividens

Assume that on December 1, 2012, the directors of Media

General declare $ 0,5 per share of cash dividens on 100.000 CASH
shares. Each shares has price $ 10 per value of common
stock.

Dec, 1 Cash Dividens $50,000

DIVIDEN
Dividens Payable $50,000
(to record the declaration of cash dividens)

Record Date

Assume that on December 22, 2012 is the record the date of

cash dividens.

Dec,
22
No Entry Necessary
 Payment of Dividens

Assume that on January 20, 2012 is the payment date of cash

dividens for Media General. CASH
Jan, 1 Dividens Payable $50,000
Cash $50,000
DIVIDEN
(to record the payment of cash dividens)
 Entries for Stock
Dividens

Assume that Medland Corporation has a balance $300,000 in retained earnings. It declares a
10% stock dividen on 50,000 shares ($10 per value of common stock).
The current fair market value of its stock is $15 per share. Record the entries for this stock
dividend!

Stock Dividens $75,000

Common Stock – Dividends distributable $50,000
Additional paid in Capital-Common stock $25,000
(to record the declaration of 10% stock dividens)

STOCK ENS
DIVID
Recording of balance sheet (laporan posisi keuangan), if the company hasn’t issued
dividens shares.

Additional paid in Capital:

Common Stock $500,000
Common Stock – Dividends distributable $ 50,000
$550,000

Issue of Dividens Shares

Common Stock – Dividends distributable $50,000
Common Stock $50,000
(to record issuance of 5,000 shares in a stock dividend)

STOCK ENS
DIVID
 Effects of Stock Dividens

Additional paid in capital –Common Stock

STOCK ENS
DIVID
 Declare of Scrip Dividens

PT ABC declare dividement of scrip dividends IDR

100.000 with rate of interest 10%. The term is 3 DIVIDEN
months later.

Retained Earnings RP 100,000 SCRIP

Dividend Payable-Scrip Rp 100,000
(to record the declaration of scrip
deviden)

After 3 months, the company do the payment for

scrip deviden.

Dividend Payable-Scrip RP 100,000

Interest expense RP 2,500
Cash Rp 102,500
(to record the payment of scrip deviden)
ROPERTY On January 15, Director of Company approved the transfer of
marketable securities to its shareholders in the form of a property
dividend. 
DIVIDENS The book value of these securities is $2,250; however, their current
market value is $2,500.
The property dividend will be paid to holders of common stock on
February 5 and recorded on January 22.

The journal entry on the date of declaration to account for the

$250 increase in the securities' value would be as follows:

Calculation :
Market Value $ 2,500
Book Value ($ 2,250)
Gain on Marketable Securities $ 250

Marketable Securities $ 250

Gain on Marketable Securities $ 250
(to record the declaration of property dividens)
ROPERTY
Retained earnings $ 250,000

Property dividens payable $ 250,000

DIVIDENS
(to record the declaration of property dividens)

On February 5, the following journal entry is made to reflect

the distribution of the property dividend to shareholders:

Property dividens payable $ 250,000

Marketable Securities $ 250,000

(to record the distribution of property dividens)
TH A N K
Y OU