f-

o 1l
,'
A
o
. Use dala in Prob 1.
P.
252
Case (a) bonus issue of 1OYo
(a) Totaldividend debited to Relained Earnings is
rr.,.', (b) Share capital balancc allcr share tHvidand
_la-r1_r
6l Share premium batancc afrer shere dividend
-l'(,.
,
,
(d) tolal shareholders' equity altcr lhere dividend ::-,, ,
'
Case (b) bonus issue of 20%
(a) Total dividend debited to Retained Earnings is
-'
r
(b) Share capital balance afier shanc dividend /"
-
r'
-
@'Share premium balancc after share dividend "
''
(d)total shareholders'equitya{lershare
dividGnd --8f,,'(1
use dara in Prob 2.
p.
252
(a) Total dividend on preferencr share is
'^o,ooa
(b) total dividend on ordinary share is
4',@a
@Totaldfuidcnd drargcd to Retaincd earnings ls ,t&,ooo
Use data in Prob 3. p.
252 conedion to data (drange stock selling
pricc of Pl20 per share to Pl2)
(.) T"t.l
"rrr"t
.f diviOenU drarged to Retaincd earnings is
boo,ooo--(b) Ordlnary sharc caphal balancc altcr sharc
dividend
q,6{pf)oo
@Share
premium balane afler share dividend
tc,rcc,cco (d) Retained eamings balance alter
sharo aivlOend_1413o0, *
_
(e) Total contributed capital aflcr share dividend
i5.b:elEe (D Tofal shrrcholdcrs'
equlty afler share dividend
bi/c,o,ooo
Usc data ln Prob 4. o. 253
(a) Total dividend on preferencr share is
(b) total dividend on ordinary share ig
Use data in Prob 5. n. 25{
(a) amount of dividend drarged lo retained eamings on dedaration dalc (Dea.22,2000) is
I rro/(bo
iU1
amount of gain on distribntion cf property diuidends to be recorded on distribution datc (Jan. 3l
,
2009) is-f
@,rc
Use data in Prob 0. p. 254
Casc
(a) Total divldcnd on prcfercncc sharc is
-
Dividcnd pcr prcfcrcnco shara is
Dividend
per
ordinary share is
Dividend
per ordinary share is
Diuidcnd pcr pre farencc shar* is
Dividend
per ordinary share is
Divldcnd pcr prcfcrcncc sharc ls
Dividend
per ordinary share is
Dividend pcr prcferencc sharc is
Dividend
per
ordinary share is
usc data In
prob
7. p.
255 Assumc thc Addnional Pdd ln caplral sf P500,000 lc fom orlglnd ltsurnca of sharo cap-
(a) Total paid in capilal arising frorn tressury sharer cold in transadion
(bl is
-u,,*-
-(b)
anioutil ol ordinarysiiar-seopitaiudneied in tramsaAiott h-JE3-
(d) amount of share inpital (APIC from original issuance) canceled in transadion @ is-.!:rc
-
(c) 'loss' arising from reliroment of rcmaining treasury shares in transadion@'ls
;,oc
(f) Balanccs al Dec. 31, 2000: Ordinary share capilal ;Addilional
paid in capilaljl! R.E.-
tolal conlributcd capilal
-!:
:-::;
-Total
sharcholders' cqulty "t''-,
-
H Use dala in Prob 8, p.
255 to complele lhc folloaling tablc and thc sharcholdcrs' cquity sGdion bokpl
Case (b)
Casc (c)
Casc (d)
Casc (c)
cEsh & otrer
Assels
:
Jan 1 bal.
Mar I
(too
'ooo)
&lY 1 tGo,coo
Seotl tq,aoo
0d I G],oac)
od 20
ilov.30
(tt':,@o\
Dec. 15
Dac.3t
Dec.3l
Total
Total dividend on ordinary share is
Total dfuldcnd on prcfcrencc share ls
-
Total diuidend on ordinary share is
Total diyidond on prefcrence
gharc
is
-
Totaldividend on ordinaryshare is
Total divldcnd on prefcrencc sharc is
-
Tolal dividend on ordinary share is
Total dhldcnd on prcferencc share is
-
Tolal dividend on ordinrry share is
Dividcnd
per prcfercnce sharc ls
,oq<harc5
Dtvidends Ordinary Sharc Pald ln cap h RE RE approp RE approp Trrasury
Popble share cap prernium Traas sharcs unapprop plant erp frsas. Sharc Shares
1,500,000 1,000,000 t,200,000
?71taoQ
r lt b *'o\
+/
7o)cao
((
')or:s
(rrE:9)
I
toca tooo
_-?,
c
*-_
3tg,@o
77,oco { ltS,p\
-
:11 =
t't,ooo
ihz'
rts
rs<tad l,6o9,o3!
,--
-6
:
4oo/ooa
t'::,i.
T/( 1zz,
ooo
)
2-? at (Po
oql
slohd,ty
'.dPt<
(.zta,or'p\
l2cc,coo\
')7t,uro)
e5ote,o
4'lqt@c
.]
ca
[)co
i7s/oco
Iti'fr,a*
Sharcholders' Equtty
Contributcd cepitrl
Ordinaryshare capilal, P5 par,
4Do,ooo
shares issued
cnd
s,1,1'
shares outstandlng...-.......--.........--.P
Share premiurn
Paid ln capital frolm trcasury shares
Total csntributed capilal
Retaincd carnlngs
Appropriated for plant erpansion
Appropriatcd for treasuly sharcs
rY/ arfaElE
P.gllllulal
l,aaIlltaE OllEl llaalC
gIYlgEnqJ1:L:=-
fu,
IvrE. -rtEtet.eEer- rt-.,
-!!er
-Es
g!rer{_..l..4
Case
(b) bonus lssuc of 20%
(a) Total dividend debited to Retained Earnings as
,-''\t,:/
i
(b) Share capilalbalance afler sharc diei{gn6l r.,,,;,r'-c
@ Share premium balanco afler share dividend
:j-_:_
(d) tolal shareholders' cquity allor share dhidsl{ -'-ri,
cc.:'
Use data ln Prob 2. p. 252
(a) Tolal dividend on preferencr share is Ao,aoo (b) total diyidend on ordinary share is
r.,cco
@Tolal dividcnd drirgcd to Retaincd carnings ls la,ooo
Use dala in Prob 3. p. 252 conedion to data (drange stock selling picr of P120 per sharc lo P12)
(a) Total amounl ol dividend drargcd to Retaincd carnings l3
wo,ooo
_
(b) Ordlnary sharc capltal balanca aflcr shara
dividend
5,6tDPoo
@Share premium balance afrer share diyidend tp,toa,cco (d) Retained earnings balancc alter
sharo divldcn! 14,,too,ctoo (e) T'olal contributcd capital allcr share dividcnd
t5.bcc,aG) (0 Total ehrrcholdcrs'
equtty afler share dividend
bi,@o,ooo
Usc data ln Prob 4. o. 253
(a) Total dividend on preferencc share is (b) total diyidend on ordinary share is
Use dala in Prob 5. p.
25(
(a) amount of diyidend drarged lo retained earnings on dcdaration daic (Dcc. 22, 2009) is
-j_lqooo
(b) amount of gain on distribution of propertyrdividends to be recorded on distribution dale (Jan. 31,2009) i3 1o,rco
Use data in Prob 0. p. 254
Casc (a) Totaldivldcnd on prcfcrcnca sharc ia
_
Dlvidcnd pcr prcfcrcncc shara is
Tolal dividend on ordinary share is
Casc (b) Total divldcnd on prcfcrencc sharc ls
_
Total dividend on ordinary share is
Casc (c) Total dividond on prefcrenct shara is
Tolal dividend on ordinaryshare is
Casc (d) Totaldhldcnd on prefcrencc sharc is
_
Total diuidend on ordinary share is
Dividend per ordinoryghare is
DiYldcnd per prcfcrcncc share ls
Diuidend per ordinary share is
Dividcnd pcr prcfcrcncc sharc is
Dividend per ordinary share is
Divldcnd pcr prcfcrcne sharc ie
Dividend per ordinary share is
Casc (c) Total dlvidcnd on preferencc share is DiYidend pcr prcfcrcnca sharc is
Total dividend on ordinrry share is Dividend per ordinaryshare is
Utc dala ln Prob 7. p.
255 Arrumc tho Addtllonal Pdd ln Capltal of P500,000 ls fom orlghC lrrurnca ol shrrc cap.
(a) Tolel paid
in capitalariring frorn lreesuryshorel rold in lransadion (blis
=s,eoo
-
(b) aniouril ril or,linary sh arrerpitai-caneie d in tratroction ts
rr, eo
(d) amount of share bapilal (APIC from original issuance) canceled in transadion @ is
r, c
(c) 'loss' arising from retiram?nt of rcmaining trcasury shares in transadion @ ls
t;.@c
(Q Balances at Dec. 31,2000: Ordineryshare capilal;;Addilionalpaid in capilal__l R.E.-
totalconlributcd capilal ti
c
t-':
Totalsharcholders'equri4t';
.,;_
Use data in Prob 8, p. 255 lo complote thc follu^ring tablc and thc shareholdcre' cquity scdion boluru
cesh & other
Assets
:
&n 1 bal.
Mar I
(too,ooo),
ft$ 1 tbo,c@
Septl iq,o@
0d I bs,ooo
od 20
llov.30
(tt5,oo\
-
Dec. 15
Dac.3t
Dec.3l
Totel
,Oofhc\rcs
Dfuidcnds Ordinary Sharc Pald ln cap h RE RE approp RE approp
Papble share cap premium Trcts Srarcs unapprop plant erp fras. Shar.
1,500,000 1,000,000 1,200,000
?o)cao
(e
-iao\
/
t,.ooo\
+
1,5&,oea I
tda tooo
(
zt t,ora\
tAcctaoa\
:.ltt,,cr*\
25c,o<,o
q'1qt@c
P,@o
da)t oco
l SzStrp\
:lq =
)1,ooo
gr<rf,<
2-?
l
Oao
Oql
t'tahdtg
slet<
a f cC
?19t@o
lTkroco
Sharcholders' Equrty
Conlribulcd capitrl
Ordinaryshare capilal. P5 par, ipatooo
shares issued
and
)1.tocc
tharcs outstanding.
-.......P
Sharc prcmium
Paid ln capital from trcasury shares
Total contributed capilel
Rctaincd camlngs
Appropdated for plant expansion
Approprialcd for trcasury sharce
Unappropriated
Tota! contributcd capital and rctalncd camlngs
Less: Treasuryshares,
?'?,aao
shares al cost
Total Shareholders' cquity
,ssued t,:9!2o
5
, rruao
I
4oo,ooo
,rrttr<
T/<
(=t'ooo)
Rizt
or
A Prqb I,p.252
Csse
(a) Share cap, P20 par 1
,200,000
t t ZO,OOO
-: 1
,320,000
Share premium 650,000
+
80,000
=
710,000
Retained earnings 900,000
-130,000
'-
720,000
2,750,000 2.750.000
80,000x 10%=6,000x 30= 180,000
Case (b) Share cap, F20 par 1,200,000 + 240,000
=
1,440,000
Share premium 650,000
=
650,000
Relarned earnings 900,000
-210,000
z
660,000
2,750,000 2,750,000
60,000x20%= 12,000r 20= 240,000
B
Prab
-L.t,]52
a 800.00Ax5"k=,10,000x3ys= 120,000
b 600,000 x 59{r
=
30,000
c 120,000 +
30,000 =
150,000
C
fugf Lp-251
change slock exchange price of Pl20 to Pl2
Ordinary share capila 5,000,000 *
SO0,OOO
=
5,500,000
share prernium 10,000,000 + 100,000
=
10,100,000
Relainedcarnings 50,000,000
*600,000:49,400000
65,000,000 65,000,000
500,000 x 10%
=
50,000 x 12 -- 600,000
contributed capital
=
5,500,000
+
10,100,000
=
15,600,000
D
P_rob
4.p-_253
a 30,000 x Pi00
=
3,000,000 x SYo
=
150,000
b 75,000x3= 225,000
E
P-rsb 5. p, 254
a FMV/ selling price
= 2,200,000
b 2,200,000 - 1,800,000
* ,100,000
F
Prsb-O.n-254 furnualdividend on preference share
=
250,000 x 100,/o
=
25,000
Case (a)
pref dividenf= 250,00Sx I 0%Tefrs
Ord dividend 500,000 x 10%
balance for participation 130,000-100,000:30,000
250,000/750,000 x 30,000
500,000i750,000 r 30,000
Tolal dividend
divided by outstanding shares
Dividend per share
Case (b)
praf dlvidcnd
= 250,000 x 10?o x 1 y
Ord dividend 00,000 - 25,000
Total dividend
divided by outstanding shares
Dividend per share
Case (c)
Total diuidend
Dividend per share
Case (d)
Total dividend
Dividend per
share
Case (e)
Total dividend
Dividend per share
Preference Ordinary Total
1 0,000
5t,000
50,000 50,000
100,000
10,000
20,000 20,000
60,000 70,000 130,000
s,000 5,000
12.00 14.00
Pre{erence Ordinary Tolal
25,000 25,000
35,000 35,000
25,000 35,000 60,000
5,000 5,000
5.00 i.00
Prelerence Ordinary Total
25,000 10,000 35,000
5.00 2 00
Preference Ordinary Total
50,000 1 0,000 60,000
10.00 2.00
Preference 0rdinary Total
?5,000 35,000 60,000
5 00 7.00
APIC-original
Cash and Ordinary lr;suance APIC fri"1 Relained Treasury
other assels=
share
qap
Etrare_prem treas sharqs Earninqs shares
tsal -Ang. 1,2009
6,000,000 500,000 2,500,000 0
a boughl 3,000 shrs
(90,000)
(80,000)
Kelalneo eamlngs UUU,UUU
-:l
iiO,UUU
=
I 2U
,UUU
2,750,000 2,750.000
60,000x 10%=6,000x 30= 180,000
Case
(b)
Share cap, P20 par 1,200 000 + 240,000
=
1,440 000
Share premium 650,000
=
650,000
Relained earnrngs 900.000
-240,000;
660,000
2,75CI,000 2,750,000
60,000 x20oio = 12,000 x20= 240,000
B Prob 2, e,252
a 800,000x502i,-40,000x3ys - 120,000
b 600,000 x Suib
=
30,000
c 1 20,000
+ 30,000
=
'l
50,000
C P_rsb__1...8_, 253 change slock exchange price of P 1 20 to P 1 2
o rdinary share capita 5,000,000 *
sco,Ooo
=
5,500,000
share premium 10,000,000 + 100 000
=
10,100,000
Retainedcarnings 50,000,000
.^600.000:49.400,000
65,000,000 65,000.000
500,000x 10olo
=
50,000x12= 600,000
contribuled capilal
=
5,500,000
+
10,100,000
=
15,600,000
D Prs! 4. p, 253
a 30,000 x P100 = 3,000,000 x 59'o = 150,000
b 75,000x3= 225,000
E
Prpb 5.p,2ir4
a FMV/ sclling price
=
2,200,000
b 2,200,000 - 1,800,000
* i100,000
F Prob
0,
p.25-4 Annual dividend on preference share
=
250,000 r 100,{r
=
25,000
Case (a)
pref dividend
=
25C,000 x 10o,b xQ
fs
Ord diuidend 500,000 x 10%
balance for parlicipation 130,000-100,000=30,000
250,000i750,000 x 30,000
500,000n50,000 r 30,000
l"olalclividend
divided by outstanding shares
Dividend per share
Case (b)
pref dlvidcnd
= 250,000 x 10?L x I y
Ord dividend 60,000 - 25,000
Total dividend
divided by oulslanding shares
Dividend per share
Case (c)
Total dividend
Drvrdend pcr shale
Case (d)
Total dividend
Dividend per share
Case (e)
Total dividend
Dividend per
share
Preference Ordinary Total
50,000 5t,000
10,000
50,000 50,000
100,000
10,000
20,000 20,000
60,000 70,000 1 30,000
5,000 5,000
1 2.00 14.00
Preference Ordinary Total
25,000 25,000
35"0tr0 35,000
25,000 35,000 60,000
5,000 5,000
5.00 7.00
Preference Ordinary Total
25,000 1 0,000 35,00t)
5.00 2.00
Preference 0rdinary Tolal
50,000 10,000 60,000
10.00 2.00
i-reference Ordinary Total
25,000 35,000 60,000
5 00 7.00
G
fuqbl.
p.255
APIC-original
Cash and Ordinary lc,suance AplC fr-;,r Relained Treasury
olher assels=
SXarC_ga! Slrare prem treas shar% Earnings
Shafeg
Bal - Arg. 1, 2009 S,000,000 500,000 2,500,000 0
a bought 3,000 shrs
(00,000)
b sold 2,400 shrs 100,800
c retired 600 shrs (12,000)
(1,000) (8,00,r)
d net income 500,000
28,80 0
(80,000)
72,000
18,000
500,000
s?p+ ,e
o
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