Dilutive Securities

Soal 1

Pada tanggal 1 Juli 2017, Roberts Corporation menerbitkan $3.000.000 dari 9% hutang obligasi dalam
20 tahun. Obligasi tersebut termasuk waran yang dapat dilepas yang memberikan hak kepada
pemegang obligasi untuk membeli seharga $30 satu lembar saham biasa dengan nilai nominal $1
setiap saat selama 10 tahun ke depan. Obligasi tersebut dijual seharga $3.000.000. Nilai waran pada
saat penerbitan adalah $ 100.000. Buatlah ayat jurnal untuk mencatat transaksi ini

Soal 2
Apa itu hak saham? Bagaimana perusahaan penerbit memperhitungkannya?

Soal 3

At December 31, 2017, Reid Company had 600,000 shares of common stock issued and outstanding,
400,000 of which had been issued and outstanding throughout the year and 200,000 of which were
issued on October 1, 2017. Net income for 2017 was $2,000,000, and dividends declared on
preferred stock were $400,000. Compute Reid’s earnings per common share. (Round to the nearest
penny.)

Soal 4

Petrenko Corporation has outstanding 2,000 $1,000 bonds, each convertible into 50 shares of $10
par value common stock. The bonds are converted on December 31, 2017, when the unamortized
discount is $30,000 and the market price of the stock is $21 per share. Record the conversion using
the book value approach.

Soal 5

Pechstein Corporation issued 2,000 shares of $10 par value common stock upon conversion of 1,000
shares of $50 par value preferred stock. The preferred stock was originally issued at $60 per share.
The common stock is trading at $26 per share at the time of conversion. Record the conversion of
the preferred stock.

Soal 6

Eisler Corporation issued 2,000 $1,000 bonds at 101. Each bond was issued with one detachable
stock warrant. After issuance, the bonds were selling in the market at 98, and the warrants had a
market price of $40. Use the proportional method to record the issuance of the bonds and warrants

Soal 6

Eisler Corporation menerbitkan obligasi 2.000 $1.000 pada 101. Setiap obligasi diterbitkan dengan
satu waran saham yang dapat dilepas. Setelah diterbitkan, obligasi tersebut dijual di pasar dengan
harga 98, dan waran memiliki harga pasar sebesar $40. Gunakan metode proporsional untuk
mencatat penerbitan obligasi dan waran
EQUITY
SOAL 7
Buttercup Corporation issued 300 shares of $10 par value common stock for $4,500. Prepare Buttercup’s
journal entry.

SOAL 8
Swarten Corporation issued 600 shares of no-par common stock for $8,200. Prepare Swarten’s journal
entry if
(a) the stock has no stated value, and
(b) (b) the stock has a stated value of $2 per share.

SOAL 9

Ravonette Corporation issued 300 shares of $10 par value common stock and 100 shares of $50 par
value pre ferred stock for a lump sum of $13,500. The common stock has a market price of $20 per
share, and the preferred stock has a market price of $90 per share. Prepare the journal entry to
record the issuance.