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