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    Chapter 12 Akun Keuangan Tugas

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    segeri kec
    The document contains journal entries related to stock transactions of PT Trunojoyo in 2020 and PT Mapapanda's partial statement of financial position as of December 31, 2020. It records the issuance and purchase of shares, as well as the sale of treasury shares above and below cost for PT Trunojoyo. PT Mapapanda's statement shows share capital, share premium, retained earnings, treasury shares and total equity.

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    Chapter 12 Akun Keuangan Tugas

    Uploaded by

    segeri kec
    128 views1 page
    The document contains journal entries related to stock transactions of PT Trunojoyo in 2020 and PT Mapapanda's partial statement of financial position as of December 31, 2020. It records the issuance and purchase of shares, as well as the sale of treasury shares above and below cost for PT Trunojoyo. PT Mapapanda's statement shows share capital, share premium, retained earnings, treasury shares and total equity.

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    The document contains journal entries related to stock transactions of PT Trunojoyo in 2020 and PT Mapapanda's partial statement of financial position as of December 31, 2020. It records the issuance and purchase of shares, as well as the sale of treasury shares above and below cost for PT Trunojoyo. PT Mapapanda's statement shows share capital, share premium, retained earnings, treasury shares and total equity.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    128 views1 page

    Chapter 12 Akun Keuangan Tugas

    Uploaded by

    segeri kec
    The document contains journal entries related to stock transactions of PT Trunojoyo in 2020 and PT Mapapanda's partial statement of financial position as of December 31, 2020. It records the issuance and purchase of shares, as well as the sale of treasury shares above and below cost for PT Trunojoyo. PT Mapapanda's statement shows share capital, share premium, retained earnings, treasury shares and total equity.

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    of 1

    Tugas 1 - Akuntansi Keuangan

    Tgl: 11 November 2020

    1. Jurnal entri terkait transaksi saham PT Trunojoyo pada tahun 2020:


    GENERAL JOURNAL
    Date Account Titles and explanations Debit (Rp) Credit (Rp)
    2020
    1 Jan Cash 1,500,000,000
    Share capital - ordinary (30.000 x Rp20.000) 600,000,000
    Share premium - ordinary 900,000,000
    (to record issuance of 30.000 Rp20.000 par value ordinary shares)

    1 Mar Treasury Share - Ordinary (4.000 x Rp80.000) 320,000,000


    Cash 320,000,000
    (to record purchase of 4.000 treasury shares at Rp80.000 per share)

    1 Jun Cash (1.000 x Rp100.000) 100,000,000


    Treasury Shares - Ordinary (1.000 x Rp80.000) 80,000,000
    Share Premium - Treasury 20,000,000
    (to record sale of 1.000 treasury shares above cost)

    1 Sep Cash (2.000 x Rp60.000) 120,000,000


    Share Premium - Treasury 40,000,000
    Treasury Shares - Ordinary (2.000 x Rp80.000) 160,000,000
    (to record sale of 1.000 treasury shares below cost)

    2. a. Jurnal entri terkait transaksi saham


    GENERAL JOURNAL
    Date Account Titles and explanations Debit (Rp) Credit (Rp)
    2020
    18 Jan Cash (50.000 x Rp30.000) 1,500,000,000
    Share capital - ordinary (50.000 x Rp10.000) 500,000,000
    Share premium - ordinary 1,000,000,000
    (to record issuance of 50.000 Rp10.000 par value ordinary shares)

    10 Agu Treasury Share - Ordinary (25.000 x Rp24.000) 600,000,000


    Cash 600,000,000
    (to record purchase of 25.000 treasury shares at Rp24.000 per share)

    5 Nov Cash (9.000 x Rp28.000) 252,000,000


    Treasury Shares - Ordinary (9.000 x Rp24.000) 216,000,000
    Share Premium - Treasury 36,000,000
    (to record sale of 9.000 treasury shares above cost)

    b.
    PT Mapapanda
    Statement of Financial Position (partial)
    31 December 2020

    Equity
    Share capital, ordinary, Rp10.000 par value, 400.000 shares
    authorized, 300.000 shares issued. 284.000 outstanding 3,000,000,000
    Share premium - ordinary (Rp1.200.000.000+1.000.000.000) 2,200,000,000
    Retained earnings (600.000.000+100.000.000) 700,000,000
    Less: Treasury Share (600.000.000 - 216.000.000) 384,000,000
    Less: Share Premium - treasury 36,000,000 - 348,000,000
    Total equity 5,552,000,000

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