No.

3
Tgl Jurnal Debit Kredit
2020

1-Jan Tidak dijurnal

4-Jan Cash Rp 50,000,000

Common Stock Rp 50,000,000
9-Feb Cash Rp 27,000,000
Discount on Common Stock Rp 3,000,000
Common Stock Rp 30,000,000
28-Feb Cash Rp 44,000,000
Common Stock Rp 40,000,000
Premium on Common Stock Rp 4,000,000
2-Mar Cash Rp 6,900,000
Common Stock Subscription Rec Rp 4,600,000
Common Stock Subscribed Rp 10,000,000
Premium on Common Stock Rp 1,500,000
31-Mar Cash Rp 4,600,000
Common Stock Subscription Rec Rp 4,600,000
Common Stock Subscribed Rp 10,000,000
Common Stock Rp 10,000,000

No. 4
Tgl Jurnal Debit Kredit
2020
10 -Jan Retrained Earnings Rp 150,000,000
Devidend Payable Rp 150,000,000
20-Jan Devidend Payable Rp 150,000,000
cash Rp 150,000,000
 Keterangan

Waktu penerbitan tidak

dijurnal karena menggunakan
metode saat penempatan

100% x (500 x 100.000)

90% x (300 x 100.000)

10% x (300 x 100.000)
100% x (300 x 100.000)
110% (400 x 100.000)
100% (400 x 100.000)
10% (400 x 100.000)
60% (115% x 100 x 100.000)
40% (115% x 100 x 100.000)
100% (100 x 100.000)
15% (100 x 100.000)

Keterangan

Pada saat pengumuman

Pada saat pembayaran