LATIHAN EKUITAS
KEL: (______) N IM :
NAMA:
Instruksi: Kerjakan secara berkelompok, kumpulkan 1 ( copyan ) dalam bentuk print out. Paling lambat Selasa/28 Okt 21! jam 12. di ruang "u #ena. $inggu depan masing%masing $&s memba'a 1 $inggu epan Kelompok Presenter n*estasi +kuitas +kuitas mempresentasikan ja'aban soal2 berikut ini sesui dengan porsin-a
SOAL 1: Beri Beri tanda () pada kotak yang tersedia untuk pilihan jawaban benar. Sertakan perhitungan yang endukung pilihan jawaban Gunakan informasi ini untuk pertanyaan nomor 1 & 2.
Berikut ini adalah informasi Hale Corporation: Share Capital—Ordinary, $1 par Share premium—Ordinary Share Capital—Preference 8 1/2%, $50 par Share premium—Preference premium—Preference Retained Retained arnin!" #rea"ury Share"—Ordinary at c"t&
$4,300,000 550,000 2,000,000 400,000 1,500,000 150,000
1. Berapa total ekuitas Hale Corporation? 5 5
$8,00,000 $!,100,000
5 5
$8,!50,000 $!,250,000
2. Berapa total modal "an# terkait den#an rdinary "hare" ? 5 5
$4,300,000 $4,850,000
5 5
$5,250,000 $4,!00,000
ada 1 %anuari Hiro Corp& 'ener(itkan 1,000 n'par rdinary "hare" den#an har#a )p&15 per saham& *aham terse(ut memiliki nilai ter+atat )p& 5 per saham& 'aka urnal untuk men+atat transaksi terse(ut adalah se(a#ai (erikut: *hare Capital-.rdinar" )p&5,000 / *hare Capital-.rdinar" )p&15,000 /C 5 5 *hare remium-.rdinar" )p&15,000 / 5 *hare remium-.rdinar" )p&10,000 /C 5 5 tahun lalu, unn radin# radin# Co& 'ener(itkan 'ener(itkan 2,500 rdinary "hare" & *aham terse(ut memiliki nili pari
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LATIHAN EKUITAS )p&2 dan laku terual sehar#a )p&12 per lem(ar& ada 1 %anuar1, 2012, unn radin# Co& 'em(eli kem(ali 1,000 saham terse(ut den#an har#a )p&24 per lem(ar& ada 30 *eptem(er, 2012, unn menual kem(ali 500 saham "an# di(elin"a kem(ali terse(ut den#an har#a )p&28 per lem(ar& %urnal untuk men+atat pener(itan penualan kem(ali saham terse(ut t#l 30 *eptem(er adalah se(a#ai (erikut: 5 de(it to reasur" *hares )p&12,000& 5 +redit to *hare remium-reasur" )p&2,000 +redit to reasur" *hares )p&14,000 +redit to +ash )p&14,000 5 5 em(er Corporation memulai (isnisn"a seak 2005 den#an mene(itkan 200,000 lem(ar nilai nominal )p&20 per lem(ar, nilai pasar )p&3 per lem(ar& ada tahun 2010, 20&000 lem(ar saham di(eli kem(ali den#an har#a )p&52 per lem(ar oleh em(er Corporation dan dimiliki se(a#ai saham treasur"& ada 15 %uni 2011, 20&000 lem(ar saham terse(ut ditukar den#an properti "an# memiliki nilai )p&810&000& *aham em(er memiliki nilai pasar )p&0 pada tan##al 15 %uni 2011& C"t methd di#unakan untuk pen+atatan saham treasur"& Berapa umlah premium saham treasur" dari transaksi diatas? 5 )p&800,000 5 )p&30,000 )p&480,000 )p&10,000 5 5 ada 1 *eptem(er 2012, 6alde7 Compan" mem(eli kem(ali 12&000 saham (iasa "an# memiliki nilai pari $10, har#a pasar saham $15 per lem(ar& 6alde7 men##unakan c"t methd untuk men+atat saham treasur"& %urnal untuk men+atat pem(elian kem(ali saham diatas adalah den#an mende(it? 5 reasur" *hares for $120,000& 5 *hare Capital-.rdinar" for $120,000 and *hare remium-.rdinar" for $0,000 *hare Capital-.rdinar" for $120,000 5 reasur" *hares for $180,000 5 annon Compan" mem(eli kem(ali ,000 lem(ar saham (iasa milikn"a pada har#a $20 per lem(ar pada 5 9e(ruar" 2010, dan menual n"a kem(ali se(an"ak 3&000 lem(ar pada har#a $2! per lem(ar pada tan##al u#ust 2011& (air )alue saham (iasa annon adalah $24 per lem(ar pada 31 e+em(er 2010, and $25 per lem(ar pada 31 e+em(er 2011& C"t methd di#unakan untuk men+atat transaksi saham treasuri& kun kredit apa "an# dapat di#unakan oleh annon untuk men+atat penualan 3&000 lem(ar saham di tahun 2011? 5 reasur" *hares for $81,000 5 reasur" *hares for $0,000 and *hare remium-reasur" for $21,000 5 reasur" *hares for $0,000 )etained 5 reasur" *hares for $!2,000 )etained ;arnin#s for $21,000 ;arnin#s for $,000 er+" Corporation ada seak 1 %anuar" 2012, den#an men#otorisasi 1&200&000 saham (iasa den#an nilai pari $ per lem(ar& *epanan# 2012, transaksi modal perusahaan adalah se(a#ai (erikut: 5 %anuari mener(itkan !5&000 saham < $10 per lem(ar 28 %uli di(eli kem(ali 0&000 saham < $11 per lem(ar 31 esem(er menual 0,000 saham treasuri < $18 per lem(ar er+" men##anakan c"t methd untuk men+atat pem(elian dan penualan kem(ali saham treasuri& Berapa "hare premium pada 31 e+em(er 2012? 5 $=0 5 $2,0!0,000 $2,!00,000 $3,330,000& 5 5 >uther n+&, memiliki 2&000 lem(ar saham preferen kumulatif @, nilai nomina $50, dan 100,000 lem(ar saham (iasa <$1 per lem(ar pada 31 e+em(er 2011, dan 31 e+em(er 2010& eAan direksi men#umumkan dan mem(a"ar diiden 2010 se(esar $5,000 dan tahun 2011 se(esar $24,000& Berapa diidend "an# diterima oleh pemilik saham preferens 2011? $1!,000 $ !,000 5 5
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LATIHAN EKUITAS 5
$12,000
5
$ ,000
%anae Corporation memiliki saham (eredar se(an"ak 10&000 lem(ar den#an nilai nominal )p&10 per lem(ar saham dan retained earnin!" )p&500,000& %ika %anae men#umumkan "hare "plit 2 adi 1 ketika fair )alue )p&85 per lem(ar, maka urnal "an# diperlukan adalah se(a#ai (erikut: de(it to )etained ;arnin#s for )p&10,000 +redit to *hare remium-.rdinar" for 5 5 )p&!5,000 5 de(it to +ash for )p&85,000 5 o entr" is reDuired for a share split
SOAL 2: Kerjakan di Folio & )) memiliki data ekuitas per 31 esem(er 2012 se(a#ai (erikut : 'odal *aham referen 300&000 lem(ar, nilai pari )p 20l(r, )p &000&000,00 )eturn 8 @, non kumulatif, partisipatif 'odal *aham Biasa 4&000&000 lem(ar, nilai pari )p l(r )p 24&000&000,00 #io *aham referen )p 400&000,00 #io *aham Biasa )p 54&000&000,00 >a(a itahan )p &000&000,00 Berikut ini transaksi "an# (erkaitan den#an ekuitas selama tahun 2013: TANGGAL KETERANGAN 1 9e(ruari & )) mener(itkan 80&000 lem(ar saham (iasa pada har#a )p20 per lem(ar dan 32&000 lem(ar di(eli oleh &) 1 'aret & ir#antara mener(itkan saham se+ara lump"um senilai )p 450&000 *aham "an# diter(itkan terdiri dari 1&000 lem(ar saham (iasa "an# saat ini memiliki nilai Aaar )p 25lem(ar dan 10&000 lem(ar saham preferen den#an nilai pasar )p 20lem(ar& 1 pril & ir#antara mener(itkan 10&000 lem(ar saham (iasa den#an nilai Aaar )p24lem(ar untuk mendapatkan paten teknolo#i (la+k (oE pesaAat dari )& erusahaan tidak men#etahui den#an pasti (erapa nilai pasar paten terse(ut& aten ini memiliki nilai (uku )p 200&000,00 1 %uli eradi peme+ahan saham /share split 1:3 1 *eptem(er & )) mem(eli kem(ali 30&000 lem(ar saham (iasa dari &) "an# (eredar sampai den#an 31 #ustus 2013 den#an har#a )p10lem(ar den#an +ost method& 1 .kto(er & )) mener(itkan kem(ali 10&000 saham treasur"n"a /kepada &) pada har#a )p lem(ar 1 oem(er & )) men#umumkan akan mem(a#i diiden se(esar )p 2&!50&000,00& em(a#ian diiden (erdasarkan pada saham (eredar per 31 .kto(er 2013& 31 esem(er )) melaporkan memperoleh la(a )p 10&000&000,00 DIMINTA: 1. Buatlah urnal untuk setiap transaksi (aik untuk &ir#antara maupun &ntara, disertai
rin+ian perhitun#an "an# diperlukan& Asumsi ika teradi penualan saham oleh ntara maka har#a perolehan inestasi "an# diual akan dihitun# men##unakan metode rata=rata tertim(an#F /hati'hati den!a tin!*at *epemili*an "aham 2& entukan posisi ekuitas ir#antara pada 31 esem(er 2013F
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LATIHAN EKUITAS
SOAL 3: Kerjakan di Folio osisi *aham (eredar &*>G 2011 terdiri dari 2&000 lem(ar saham preferen den#an nilai nominal <)p&100, @ dan 5&000 lem(ar saham (iasa <)p&50& iiden di(a#ikan terakhir tahun 2008& >a(a ditahan sampai den#an 2011 )p& 100&000,= dan "an# akan di(a#ikan se(a#ai diiden se(esar )p&!0&000,=, pen#umuman dan pem(a"aran diiden pada %anuari 2012& entukan umlah diiden per lem(ar saham /(iasa dan preferen untuk masin#=masin# kondisi (erikut ini: 1& *aham preferen, onGumulatif=onartisipatif 2& *aham preferen, Gumulatif=onartisipatif 3& *aham preferen, onGumulatif=artisipatif 4& *aham preferen, Gumulatif=artisipatif
SOAL 4: Kerjakan di Folio 1)
4)
3
Presented belo is in!orm"tion rel"ted to #$ri%& 'om("n$: 1 T*e %om("n$ is +r"nted " %*"rter t*"t "ut*ori,es issu"n%e o! 1-./// s*"res o! 01// ("r "lue (re!eren%e s*"res "nd 2/./// s*"res o! no3("r ordin"r$ s*"res 4 5./// ordin"r$ s*"res "re issued to t*e !ounders o! t*e %or(or"tion !or l"nd "lued b$ t*e bo"rd o! dire%tors "t 06//./// T*e bo"rd est"blis*es " st"ted "lue o! 0- " s*"re !or t*e ordin"r$ s*"res 6 -./// (re!eren%e s*"res "re sold !or %"s* "t 014/ (er s*"re 2 T*e %om("n$ issues 1// ordin"r$ s*"res to its "ttorne$s !or %osts "sso%i"ted it* st"rtin+ t*e %om("n$ At t*"t time. t*e ordin"r$ s*"res ere sellin+ "t 07/ (er s*"re Instru%tions Pre("re t*e +ener"l 8ourn"l entries ne%ess"r$ to re%ord t*ese tr"ns"%tions he ori#inal sale of the $50 par alue ordinar" shares of ra" Compan" Aas re+orded as folloAs: Cash&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& 20,000 *hare Capital-.rdinar"&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& 250,000 *hare remium-.rdinar"&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& 40,000
nstru+tions )e+ord the treasur" share transa+tions /#ien (eloA under the +ost method: ransa+tions: /a Bou#ht 300 ordinar" shares as treasur" shares at $2& /( *old 80 shares of treasur" shares at $0& /+ *old 40 treasur" shares at $8& he eDuit" se+tion of Benton CorporationIs statement of finan+ial position as of e+em(er 31, 2010 is as folloAs: ;Duit" *hare +apital-ordinar", $5 par alue authori7ed, 2,000,000 shares issued, 400,000 shares $2,000,000 *hare premium-ordinar" 850,000 )etained earnin#s 3,000,000 $5,850,000 he folloAin# eents o++urred durin# 2011: 1& %an& 5 10,000 shares of authori7ed and unissued ordinar" shares Aere sold for $8 per share& 2& %an& 1 e+lared a +ash diidend of 20 +ents per share, pa"a(le 9e(ruar" 15 to share=holders of re+ord on 9e(ruar" 5& 3& 9e(& 10 20,000 shares of authori7ed and unissued ordinar" shares Aere sold for $12 per
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LATIHAN EKUITAS 4& 'ar+h 1 5& pril 1 & %ul" 1 !& u#& 1
share& 30@ share diidend Aas de+lared and issued& 9air alue per share is +urrentl" $15& tAo=for=one split Aas +arried out& he par alue of the shares Aas to (e redu+ed to $2&50 per share& 9air alue on 'ar+h 31 Aas $18 per share& 15@ share diidend Aas de+lared and issued& 9air alue is +urrentl" $10 per share& +ash diidend of 20 +ents per share Aas de+lared, pa"a(le *eptem(er 1 to sto+kholders of re+ord on u#ust 21&
nstru+tions ;nter the a(oe eents into the folloAin# Aork sheet shoAin# hoA ea+h eent affe+ts the +olumn& ;ent o& 1 Aill sere as an eEample& *hare Capital-.rdinar" o& of otal *hare remium- tem *hares ssued ar 6alue .rdinar" )etained ;arnin#s Be#innin# Balan+e-1111 400,000 $2,000,000 $850,000 $3,000,000 ;ent J1-%an& 5 10,000 50,000 30,000 =0= Balan+e 410,000 $2,050,000 $880,000 $3,000,000 ;ent J 2-%an& 1 /and eents 3 throu#h ! 4
9ole" Corporation has the folloAin# +apital stru+ture at the ( e#innin# of the "ear: *hare +apital-preferen+e @, $50 par alue, 20,000 shares authori7ed, ,000 shares issued and outstandin# $ 300,000 *hare +apital-ordinar", $10 par alue, 0,000 shares authori7ed, 40,000 shares issued and outstandin# 400,000 *hare premium-ordinar" 110,000 )etained earnin#s 440,000 otal eDuit" $1,250,000
5
nstru+tions /a )e+ord the folloAin# transa+tions Ahi+h o++urred +onse+utiel" /shoA all +al+ulations& 1& total +ash diidend of $0,000 Aas de+lared and pa"a(le to shareholders of re+ord& )e+ord diidends pa"a(le on ordinar" and preferen+e shares in separate a++ounts& 2& 10@ ordinar" share diidend Aas de+lared& he aera#e fair alue of the ordinar" shares is $18 a share& 3& ssume that net in+ome for the "ear Aas $150,000 /re+ord the +losin# entr" and the (oard of dire+tors appropriated $!0,000 of retained earnin#s for plant eEpansion& /( Constru+t the eDuit" se+tion in+orporatin# all the a(oe information& )ensin#, n+&, has $800,000 of 8@ preferen+e shares and $1,200,000 of ordinar" shares outstandin#, ea+h hain# a par alue of $10 per share& o diidends hae (een paid or de+lared durin# 200 and 2010& s of e+em(er 31, 2011, it is desired to distri(ute $488,000 in diidends& nstru+tions HoA mu+h Aill the preferen+e and ordinar" shareholders re+eie under ea+h of the folloAin# assumptions: /a he preferen+e is non+umulatie and nonparti+ipatin#& /( he preferen+e is +umulatie and nonparti+ipatin#& /+ he preferen+e is +umulatie and full" parti+ipatin#& /d he preferen+e is +umulatie and parti+ipatin# to 12@ total& Gorman Compan" has the folloAin# se+urities in its portfolio of tradin# eDuit" inestments on e+em(er 31, 2010: Cost 9air 6alue
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LATIHAN EKUITAS 5,000 ordinar" shares of homas Corp& 10,000 ordinar" shares of ant
$155,000 182,000 $33!,000
$13,000 10,000 $32,000
ll of the inestments had (een pur+hased in 2010& n 2011, Gorman +ompleted the folloAin# inestments transa+tions: 'ar+h 1 *old 5,000 ordinar" shares of homas Corp&, < $31 less fees of $1,500& pril 1 Bou#ht 00 ordinar" shares of Kerth *tores, < $45 plus fees of $550& he Gorman Compan" portfolio of tradin# eDuit" inestments appeared as folloAs on e+em(er 31, 2011: Cost 9air 6alue 10,000 ordinar" shares of ant $182,000 $15,500 00 ordinar" shares of Kerth *tores 2!,550 25,500 $20,550 $221,000
!
8
nstru+tions repare the #eneral ournal entries for Gorman Compan" for: /a the 2010 adustin# entr"& /( the sale of the homas Corp& shares& /+ the pur+hase of the Kerth *toresI shares& /d the 2011 adustin# entr"& ere7 Compan" (e#an operations in 200& *in+e then, it has reported the folloAin# #ains and losses for its inestments in tradin# se+urities on the in+ome statement: 200 2010 2011 ains /losses from sale of tradin# inestments $ 15,000 $/20,000 $ 14,000 Lnreali7ed holdin# losses on aluation of tradin# inestments /25,000 = /30,000 Lnreali7ed holdin# #ain on aluation of tradin# inestments = 10,000 = t %anuar" 1, 2012, ere7 oAned the folloAin# tradin# se+urities: Cost BG .rdinar" /15,000 shares $450,000 >)9 referen+e /2,000 shares 210,000 rake Conerti(le (onds /100 (onds 115,000 urin# 2012, the folloAin# eents o++urred: 1& *old 5,000 shares of BG for $1!0,000& 2& +Duired 1,000 ordinar" shares of Horton for $40 per share& Brokera#e fees totaled $1,000& t 123112, the fair alues for ere7Is tradin# inestments Aere: BG .rdinar", $28 per share >)9 referen+e, $110 per share rake Bonds, $1,020 per (ond Horton .rdinar", $42 per share nstru+tions /a repare a s+hedule Ahi+h shoAs the (alan+e in the *e+urities 9air 6alue dustment at e+em(er 31, 2011 /after the adustin# entr" for 2011 is made& /( repare a s+hedule Ahi+h shoAs the a##re#ate +ost and fair alues for ere7Is tradin# inestments portfolio at 123112& /+ repare the ne+essar" adustin# entr" (ased upon "our anal"sis in /( a(oe& urin# the +ourse of "our eEamination of the finan+ial statements of oppler Corporation for the "ear ended e+em(er 31, 2012, "ou found a neA a++ount, Mnestments&M Nour eEamination reealed that durin# 2012, oppler (e#an a pro#ram of inestments, and all inestment=related transa+tions Aere entered in this a++ount& Nour anal"sis of this a++ount for 2010 folloAs:
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LATIHAN EKUITAS
dditional information: 1& he fair alue for ea+h se+urit" as of the 2012 date of ea+h transa+tion folloA: *e+urit" 9e(& 14 pr& 30 %ul" 2 *ept& 28 e+& 31 Harmon Co& $55 $2 $!0 $!4 a(er n+& $40 32 oppler Corp& 25 28 30 33 35 2& ll of the inestments of oppler are nominal in respe+t to per+enta#e of oAnership /5@ or less& 3& ;a+h inestment is +onsidered (" opplerOs mana#ement to (e non=tradin#& nstru+tions 1 repare an" ne+essar" +orre+tin# ournal entries related to inestments /a and /(& 2 repare the entr", if ne+essar", to re+ord the proper aluation of the non=tradin# eDuit" inestment portfolio as of e+em(er 31, 2010&
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