tugas corporation 1-O

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1. Bower, Inc. began operations and all stock was issued on opening day of public trading.  The financial statements at the end of the first year included the following:

Preferred 6% Stock, $100 par value	$60,000
Common Stock, $8 par value	112,000
Paid-in Capital in Excess of Par–Common	64,400
Retained Earnings	86,700

What was the selling price per share of the common stock?

2. Denham, Inc. had 22,250 shares of $6 par common stock issued.  At the end of the year 2005, the corporation had net income of $260,900.  The board of directors declared a $5 cash dividend per share of common stock on the last day of 2005.

How much of the 2005 net income was retained by the corporation after the dividend?

3. The financial statements of Coastal, Inc. included the following on January 1, 2006:

Preferred $6 Stock, $100 par	$250,000
Common Stock, $5 par	465,000
Paid-in Capital in Excess of Par—Common	116,250
Retained Earnings	978,652

The board of directors approved the annual cash dividend of $247,500 for both preferred and common stockholders.  The dividend is payable to stockholders of record as of January 15, 2006 with payment on February 1, 2006.  What is the amount of the dividend paid on each share of common stock?

For items 4 through 11 write TRUE if the statement is true; write FALSE if it is false.

4. If the corporation issues only one class of capital stock, it is called preferred stock.

5. Common stockholders have the right to vote and elect the board of directors.

6. Each share of common stock is entitled to two votes.

7. A common stockholder may send in a provost, which gives the stockholder’s voting rights to someone else.

8. Preferred stockholders are entitled to receive dividends before common stockholders.

9. Common stockholders are given preference over preferred stockholders to the assets of the corporation should it cease operations.

10. When a corporation receives permission from the state to operate, it is authorized to sell a certain number of shares of stock to investors; the maximum number of which is called its authorized capital stock.

11. Before a cash dividend can be declared, the corporation should have a sufficient amount of cash available to pay the dividend, but it does not matter what the balance of Retained Earnings is before the declaration.

The Balance Sheet of Happy Pets, Inc. as of December 31, 2003 included the following amounts:

8% Preferred Stock, $100 Par	$250,000
Common Stock, $5 Par	100,000
Paid-In Capital in Excess of Par—Common	140,000
Retained Earnings	565,000

Happy Pets, Inc. is authorized to issue 5,000 shares of $100 par, 8% preferred stock and 100,000 shares of $5 par common stock.

For questions 12 through 16, write the correct number or amount on your answer sheet.

12. How many shares of common stock have been issued?

13. Considering the fact that there has been only one issuance of common stock, at what price per share were the common shares sold?

14. How many shares of 8% Preferred Stock have been issued?

15. If the corporation pays preferred dividends on a quarterly basis, what would be the amount of the first quarter’s preferred stock dividend?

16. Disregard the information in the previous question and assume now that preferred stockholders are paid annually.  Suppose that on November 15, 2004 the board of directors of Happy Pets, Inc. declared a total cash dividend to all shareholders of $49,000.  What amount per share is available to common shareholders?

tugas corporation 1p-1t-1s

Meneguhkan Pijakan Korporasi

Pada awal tahun 2006 ini, Abu dan beberapa orang teman kuliahnya membentuk sebuah perusahaan yang bergerak di bidang penyusunan Bait-bait Syair diberi nama PT Purnama Mengiring Kejora .  Biaya-biaya yang terkait dengan pembentukan perusahaan tersebut meliputi biaya notaris Rp5 juta, biaya promosi yang berhubungan dengan penjualan saham sebesar Rp5 juta dan pajak pendirian usaha sebesar Rp2juta.  Perusahaan ini mempunyai saham yang diotorisasi yaitu 100.000 lembar saham preferen, kumulatif dividen Rp10.000,00 dengan nilai pari per lembar Rp50.000,00 dan 1.000.000 lembar saham biasa dengan nilai pari Rp3.000,00.  Transaksi yang berkaitan dengan saham selama tahun berjalan sebagai berikut :

1 Jan	Menerbitkan 50.000 lembar saham biasa seharga Rp3.000,00 per lembar.  Saham dibayar tunai oleh teman-teman investornya
4 Jan	Melakukan stock split 3 for 1 untuk saham biasa
12 Maret	Menerbitkan 10.000 lembar saham preferen yang dibayar tunai sebesar Rp750.000.000,00
5 April	Memperoleh tanah beserta bangunan di atasnya dalam pertukaran dengan 30.000 lembar saham biasa.  Berdasarkan penilaian harga tanah, pihak Direksi setuju untuk menetapkan harga saham sebesar Rp2.250.
17 Juni	Diumumkan Dividen tahun pertama sebesar Rp10.000 per lembar untuk dibayarkan pada pemegang saham preferen pada tanggal 17 Desember.
24 Juli	Membeli kembali 10.000 lembar saham biasa seharga Rp16.500.000 dengan metode cost.
14 Okt	Menjual 4.000 lembar saham treasuri dengan total harga Rp8.000.000,00
17 Des	Membayar Dividen yang diumumkan pada tanggal 17 Juni dan mengumumkan 3% Dividen Saham untuk saham biasa yang akan dibagikan pada tanggal 13 Januari 2007.  Harga pasar saham pada tanggal ini adalah Rp1.300,00 per lembar
31 Des	Laba sebelum pajak Rp750.000.000,00.  Pajak penghasilan ditetapkan sebesar Rp225.000.000,00

Diminta :

1. Buatlah ayat jurnal untuk mencatat transaksi selama tahun 2006 di atas secara lengkap (termasuk ayat jurnal untuk menutup ikhtisar laba rugi) !
2. Susunlah Stockholders’ equity section dari neraca PT Purnama Mengiring Kejora per 31 Desember 2006  !