SOAL I :
Buatlah ayat jurnal pencatatan transaksi berikut :
a) Diterbitkan 30.000 lb ordinary share, Par @
Rp 2.000 untuk memperoleh peralatan dg fair value Rp 53 juta
b) Diterbitkan secara lump-sum : 50.000 lb
ordinary share, Par @ Rp 3.000 dan 75.000 lb preference share, 10%, Par @ Rp
5.000 dg harga total Rp 660 juta. Fair value ordinary share dan preference
share pd saat ini @ Rp 4.500 dan @ Rp 8.000.
c) Diterbitkan secara lump-sum : 40.000 lb ordinary
share, Par @ Rp 5.000 dan 30.000 lb preference share, 10%, Par @ Rp 8.000 unt
memperoleh tanah dan gedung dg fair value Rp 120 juta dan Rp 268,50 juta. Fair
value saat ini ordinary share kurs 115 dan preference share kurs 120.
SOAL II :
Berikut Stockholders’ Equity per 31 Desember 2008 pada
PT. ANDRIMIDA :
|
§
Share
Capiotal - Ordinary , Par @ Rp 5.000
(200.000 Sh. Outstanding)
|
Rp 1.000 juta
|
|
§
Share
Premium – Ordinary
|
300 juta
|
|
Total Contributed Capital
§
Retained
Earnings
|
1.300 juta
104 juta
|
|
Total Stockholders’ Equity
|
Rp 1.404 juta
==========
|
Buatlah ayat jurnal pencatatan transaksi di
bawah ini dan susunlah Stockholders’ Equity setelah transaksi Treasury Stock
terjadi, bila diguanakan metode COST :
a) Diperoleh kembali 30.000 lb Ordinary Share
sbg Treasury Share seharga @ Rp 6.750
b) Dihentikan (to be retired) 10.000 lb
Treasury Share
c)
Dijual
kembali 7.000 lb Treasury Share dg kurs 140
d)
Dijual
kembali 9.000 lb Treasury Share seharga @ Rp 6.500
SOAL III :
Berikut adalah saldo stockholder’s equity per 31 Desember
2009 pd PT. DARORI JAYA :
|
§ Share Capiotal - Ordinary, Par @ Rp
2.000 (40.000 Sh. Outstanding)
§ Share Capiotal - Preference, 10%, Par @
Rp 5.000 (60.000 Sh. Outstanding)
§ Share Premium - Ordinary
§ Share Premium - Preference
§ Retained Earnings
|
Rp 80 juta
300 juta
32 juta
120 juta
56 juta
|
|
Total Stockholder’s Equity
|
Rp 588 juta
=========
|
Adapun transaksi yg terjadi selama tahun 2010
adalah :
1. Diterbitkan secara lump-sum 60.000 lb ordinary
share dan 40.000 lb preference share dg harga total Rp 324.000.000. Fair market
value ordinary share dan preference share saat ini @ Rp 2.700 dan @ Rp 6.750.
2. Diterbitkan 90.000 lb preference share
untuk memperoleh tanah dan peralatan yg mempunyai fair market value Rp 390 juta
dan Rp 110 juta.
3. Diperoleh kembali 20.000 lb ordinary share
sbg treasury share dg harga @ Rp 2.800 dan dicatat dg metode Cost.
4. Ditahan (retired) 10.000 lb T/S.
5. Dijual kembali 7.000 lb T/S dg harga @ Rp
2.900.
6. Diumumkan dan dibagikan preference share
sbg Stock Dividend, dimana tiap lembar preference share diberikan kepada
pemegang 4 lembar ordinary share dan kepada pemegang 2 lembar preference share.
Fair market value preference share saat ini @ Rp 6.500.
7. Diperoleh Net Income sebesar Rp 1 milyar.
8. Diumumkan dan dibagikan Cash Dividend Rp
300 per lembar ordinary share.
Buatlah ayat jurnal pencatatan transaksi di atas dan
susunlah seksi “Stockholder’s Equity” pada Balance Sheet per 31 Desember 2010 !
JAWABAN LATIHAN SOAL EQUITY
JAWAB SOAL I :
|
a)
|
Equipment
|
53.000.000
|
-
|
|
|
Share Discount – Ordinary (60 juta – 53 juta)
|
7.000.000
|
-
|
|
|
Share
Capital – Ordinary (30.000 x 2.000)
|
-
|
60.000.000
|
|
b)
FMV O/S
|
= 50.000 lb x Rp 4.500 =
|
Rp 225 juta
|
|
|
FMV P/S
|
= 75.000 lb x
8.000 =
|
600 juta
|
|
|
|
Total FMV
|
Rp 825 juta
|
|
|
Alokasi harga lump-sum :
|
|||
|
Unt O/S
|
= 225/825 x Rp 660 juta =
|
Rp 180 juta
|
|
|
Unt P/S
|
= 600/825 x Rp 660 juta =
|
480 juta
|
|
|
|
|
Rp 660 juta
|
|
|
Cash
|
660.000.000
|
-
|
|
Share
Capital – Ordinary (50.000 x 3.000)
|
-
|
150.000.000
|
|
Share
Premium – Ordinary (180 juta – 150
juta)
|
-
|
30.000.000
|
|
Share
Capital – Preference (75.000 x 5.000)
|
-
|
375.000.000
|
|
Share
Premium – Preference (480 juta – 375
juta)
|
-
|
105.000.000
|
|
c)
FMV O/S
|
= 40.000 lb x 115% x Rp 5.000 =
|
Rp 230 juta
|
|
FMV P/S
|
= 30.000 lb x
120% x 8.000 =
|
288 juta
|
|
|
Total FMV
|
Rp 518 juta
|
|
Alokasi
harga lump-sum :
|
||
|
Unt O/S
|
= 230/518 x (Rp 120 jt + Rp 268,5 jt) =
|
Rp 172,50
juta
|
|
Unt P/S
|
= 288/518 x (Rp 120 jt + Rp 268,5 jt) =
|
216,00 juta
|
|
|
|
Rp 388,50 juta
|
|
Land
|
120.000.000
|
|
|
Building
|
268.500.000
|
-
|
|
Share Discount – Ordinary (200 juta – 172,50 juta)
|
27.500.000
|
-
|
|
Share Discount – Preference (240 juta – 216,00 juta)
|
24.000.000
|
-
|
|
Share
Capital – Ordinary (40.000 x 5.000)
|
-
|
200.000.000
|
|
Share
Capital – Preference (30.000 x 8.000)
|
-
|
240.000.000
|
JAWAB SOAL II :
1) COST METHOD
:
|
a)
|
Treasury Share
(30.000 lb x Rp 6.750)
|
202.500.000
|
-
|
|||
|
|
Cash
|
-
|
202.500.000
|
|||
|
|
|
|
|
|||
|
b)
|
Share Capital –
Ordinary (10.000 lb x Rp 5.000)
|
50.000.000
|
|
|||
|
|
Share Premium –
Ordinary *
|
15.000.000
|
|
|||
|
|
Retained
Earnings**
|
2.500.000
|
|
|||
|
|
Treasury Share (10.000 lb x Rp 6.750)
|
|
67.500.000
|
|||
|
Ket :
|
||||||
|
|
* 10.000
lb/200.000 lb x 300 juta = Rp 15 juta —» dihapus (Dr)
|
|
|
|||
|
|
** Loss = Cost
T/S 67,5 jt – CV T/S retired 65 jt = Rp 2,5 juta
|
—»»
|
ke R/E
|
|||
|
|
||||||
|
c)
|
Cash (7.000 lb x
140% x Rp 5.000)
|
49.000.000
|
-
|
|||
|
|
Treasury Share (7.000 lb x Rp 6.750)
|
-
|
47.250.000
|
|||
|
|
Share Premium – Treasury
|
-
|
1.750.000
|
|||
|
|
|
|
|
|||
|
d)
|
Cash (9.000 lb x
Rp 6.500)
|
58.500.000
|
-
|
|||
|
|
Share Premium –
Treasury *
|
1.750.000
|
-
|
|||
|
|
Retained
Earnings*
|
500.000
|
-
|
|||
|
|
Treasury Share (9.000 lb x Rp 6.750)
|
-
|
60.750.000
|
|||
|
|
||||||
|
|
* Loss = Cost
60,75 jt – Hrg jual 58,5 jt = Rp 2,25 juta
|
|
|
|||
|
|
—»
Rp 1,75 jt dibebankan ke PIC Fr T/S & sisanya Rp 0,5 jt ke R/E
|
|
|
|||
|
PT. ANDRIMIDA
Stockholder’s Equity As of
|
|
|
Share Capital – Ordinary, Par @ Rp 5.000 (190.000 Sh. Outstanding)
|
Rp
950.000.000
|
|
Share Premium – Ordinary
|
285.000.000
|
|
Total Contributed Capital
Retained Earnings
|
1.235.000.000
101.000.000
|
|
Less : Treasury Share (4.000 Sh., Cost @ Rp 6.750)
|
Rp 1.336.000.000
(-)
27.000.000
|
|
Total
Stockholders’ Equity
|
Rp 1.309.000.000
|
2) PAR VALUE
METHOD :
|
a)
|
Treasury Share
(30.000 lb x Rp 5.000)
|
150.000.000
|
-
|
|
|
|
Share Premium –
Ordinary *
|
45.000.000
|
-
|
|
|
|
Retained
Earnings (202,5 jt – 195 jt)
|
7.500.000
|
-
|
|
|
|
Cash (30.000 lb x Rp 6.750)
|
-
|
202.500.000
|
|
|
|
|
|
|
|
|
|
* PIC dihapus =
30.000 lb/200.000 lb x Rp 300 juta
|
|
|
|
|
|
||||
|
b)
|
Share Capital –
Ordinary
|
50.000.000
|
-
|
|
|
|
Treasury Share (10.000 lb x Rp 5.000)
|
-
|
50.000.000
|
|
|
|
||||
|
c)
|
Cash (7.000 lb x
140% x Rp 5.000)
|
49.000.000
|
-
|
|
|
|
Treasury Share (7.000 lb x Rp 5.000)
|
-
|
35.000.000
|
|
|
|
Share Premium – Ordinary
|
-
|
14.000.000
|
|
|
|
|
|
|
|
|
d)
|
Cash (9.000 lb x
Rp 6.500)
|
58.500.000
|
-
|
|
|
|
Treasury Share (9.000 lb x Rp 5.000)
|
-
|
45.000.000
|
|
|
|
Share Premium – Ordinary
|
-
|
13.500.000
|
|
|
PT. ANDRIMIDA
Stockholder’s Equity As of
|
|
|
Share Capital – Ordinary, Par @ Rp 5.000 (186.000 Sh. Outstanding)
|
Rp 930.000.000
|
|
Share Premium – Ordinary
|
282.500.000
|
|
Total Contributed Capital
Retained Earnings
|
1.212.500.000
96.500.000
|
|
Total
Stockholders’ Equity
|
Rp 1.309.000.000
|
JAWAB SOAL III :
|
1
|
FMV O/S
|
= 60.000 lb x Rp 2.700 =
|
Rp 162 juta
|
||
|
|
FMV P/S
|
= 40.000 lb x
6.750 =
|
270 juta
|
||
|
|
|
Total FMV
|
Rp 432 juta
|
||
|
Alokasi harga lump-sum :
|
|
||||
|
|
Unt O/S
|
= 162/432 x Rp 324 juta =
|
Rp 121,50 juta
|
||
|
|
Unt P/S
|
= 270/432 x Rp 324juta =
|
202,50 juta
|
||
|
|
Cash
|
324,00 juta
|
|
||||||||
|
|
Share Capital – Ordinary (60.000 x 2.000)
|
-
|
120,00 juta
|
||||||||
|
|
Share Premium – Ordinary (121,50 juta –
120 juta)
|
-
|
1,50 juta
|
||||||||
|
|
Share Capital – Preference (40.000 x 5.000)
|
-
|
200,00 juta
|
||||||||
|
|
Share Premium – Preference (202,5 juta – 200 juta)
|
-
|
2,50 juta
|
||||||||
|
|
|
|
|
||||||||
|
2
|
Land
|
390,00 juta
|
-
|
||||||||
|
|
Equipment
|
110,00 juta
|
|
||||||||
|
|
Share Capital – Preference (90.000 x 5.000)
|
-
|
450,00 juta
|
||||||||
|
|
Share Premium – Preference
|
-
|
50,00 juta
|
||||||||
|
|
|
|
|
||||||||
|
3
|
Treasury Share
(20.000 x 2.800)
|
56,00 juta
|
-
|
||||||||
|
|
Cash
|
-
|
56,00 juta
|
||||||||
|
|
|||||||||||
|
4
|
Par T/S
di-retired = 10.000 x 2.000 =
|
Rp 20,00 juta
|
|
||||||||
|
|
Share Premium –
Ord = (32 jt + 1,5 jt) x 10.000 lb/100.000 lb =
|
3,35 juta
|
|
||||||||
|
|
Carrying value T/S di-retired
|
23,35 juta
|
|
||||||||
|
|
Cost T/S
di-retired = 10.000 x 2.800 =
|
28,00 juta
|
|
||||||||
|
|
Rugi ——» ke R/E
|
Rp 4,65 juta
|
|
||||||||
|
|
|
|
|
||||||||
|
|
Share Capital –
Ordinary
|
20,00 juta
|
-
|
||||||||
|
|
Share Premium –
Ordinary
|
3,35 juta
|
-
|
||||||||
|
|
Retained
Earnings
|
4,65 juta
|
-
|
||||||||
|
|
Treasury Share
|
-
|
28,00 juta
|
||||||||
|
|
|
|
|
||||||||
|
5
|
Cash (7.000 x
2.900)
|
20,30 juta
|
-
|
||||||||
|
|
Treasury Share (7.000 x 2.800)
|
-
|
19,60 juta
|
||||||||
|
|
Share Premium – Treasury (20,30 jt –
19,60 jt)
|
-
|
0,70 juta
|
||||||||
|
|
|||||||||||
|
6
|
O/S beredar =
40.000 lb + 60.000 lb – 20.000 lb + 7.000 lb
= 87.000 lb
|
|
|
||||||||
|
|
P/S beredar =
60.000 lb + 40.000 Lb + 90.000 lb = 190.000 lb
|
|
|
||||||||
|
|
——» P/S yg dibagi
|
|
|
||||||||
|
|
= (Unt O/S holders 87.000 lb/4 lb) + (Unt
P/S holders 190.000 lb/2 lb) = 116.750 lb
|
||||||||||
|
|
|||||||||||
|
|
Retained
Earnings (116.750 x FMV 6.500)
|
758,875 juta
|
-
|
||||||||
|
|
Stock Dividend Distributable (116.750 x
Par 5.000)
|
-
|
583,750 juta
|
||||||||
|
|
Share Premium – Preference (758,875 jt - 583,75 jt)
|
-
|
175,125 juta
|
||||||||
|
|
|
|
|
||||||||
|
|
Stock Dividend
Distributable
|
583,750 juta
|
-
|
||||||||
|
|
Share Capital – Preference
|
-
|
583,750 juta
|
||||||||
|
|
|
|
|
||||||||
|
7
|
Income Summary
|
1.000,00 juta
|
-
|
||||||||
|
|
Retained Earnings
|
-
|
1.000,00 juta
|
||||||||
|
|
|||||||||||
|
8
|
Cash dibagi :
|
|
|
||||||||
|
|
Unt O/S-holders
= 87.000 lb x 300
=
|
Rp 26,100
juta
|
|
||||||||
|
|
Unt P/S-holders
= (190.000 lb + 116.750 lb) x 500 =
|
153,375 juta
|
|
||||||||
|
|
Total
kas yg dibagikan
|
Rp 179,475 juta
|
|
||||||||
|
|
|||||||||||
|
|
Retained
Earnings
|
179,475 juta
|
-
|
||||||||
|
|
Cash Dividend Distributable
|
-
|
179,475 juta
|
||||||||
|
|
|
|
|
||||||||
|
|
Cash Dividend
Distributable
|
179,475 juta
|
-
|
||||||||
|
|
Cash
|
-
|
179,475 juta
|
||||||||
Posting ke T – Account
:
|
Share
Capital – Ordinary
|
|
Share
Capital – Preference
|
|||
|
4)
20,00 jt
|
31/12/09:
80,00 jt
|
|
Balance: 1.533,75 jt
|
31/12/09 :
300,000 jt
|
|
|
Balance: 180,00
jt
|
1)
120,00 jt
|
|
|
1)
200,000 jt
|
|
|
200,00 jt
|
200,00 jt
|
|
|
2)
450,000 jt
|
|
|
|
31/12/10: 180,00 jt
|
|
|
6)
583,750 jt
|
|
|
|
|
|
|
1.533,75 jt
|
|
|
|
|
|
|
31/12/10: 1.533,75 jt
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Share
Premium – Ordinary
|
|
Share
Premium – Preference
|
|||
|
4)
3,35 jt
|
31/12/09:
32,00 jt
|
|
Balance: 347,625 jt
|
31/12/09 :
120,000 jt
|
|
|
Balance: 30,15
jt
|
1)
1,50 jt
|
|
|
1) 2,500 jt
|
|
|
33,50 jt
|
33,50 jt
|
|
|
2) 50,00 jt
|
|
|
|
31/12/10: 30,15 jt
|
|
|
6)
175,125 jt
|
|
|
|
|
|
|
347,625 jt
|
|
|
|
|
|
|
31/12/10 : 347,625 jt
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Retained
Earnings
|
|
Treasury
Share
|
|||
|
4)
4,650 jt
|
31/12/09:
56,00 jt
|
|
3)
56,00 jt
|
4)
28,00 jt
|
|
|
6)
758,875 jt
|
7)
1.000,00 jt
|
|
|
5) 19,60jt
|
|
|
8) 179,475 jt
|
1.056,00 jt
|
|
|
47,60 jt
|
|
|
943,000 jt
|
|
|
|
Balance:
8,40 jt
|
|
|
Balance: 113,000jt
|
|
|
|
56,00 jt
|
|
|
1.056,00 jt
|
|
|
31/12/10 : 8,40 jt
|
|
|
|
|
31/12/10 : 113,00 jt
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Share
Premium – Treasury
|
||
|
|
|
|
Balance:
0,70 jt
|
5) 0,70jt
|
|
|
|
|
|
|
31/12/10 : 0,70 jt
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Stockholder’s Equity
As of December 31, 2010
|
|
|
Share Capital -
Ordinary, Par @ Rp 2.000 (90.000 Shares Outstanding)
|
Rp
180.000.000
|
|
Share Capital -
Preference, 10%, Par @ Rp 5.000
(306.750 Shares Outstanding)
|
1.533.750.000
|
|
Share Premium -
Ordinary
|
30.150.000
|
|
Share Premium -
Preference
|
347.625.000
|
|
Share Premium -
Treasury
|
700.000
|
|
Total Contributed Capital
|
Rp 2.092.225.000
|
|
Retained
Earnings
|
113.000.000
|
|
|
Rp 2.205.225.000
|
|
Less : Treasury
Share (3.000 Shares, Cost @ Rp 2.800)
|
(-)
8.400.000
|
|
Total
Stockholder’s Equity
|
Rp 2.196.825.000
|
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