Jawaban:

1 Par Value Method

No Deskripsi Debit
b. Cash $550,000
Prefered Stock (P/S)
PIC in excess of Par-P/S

d. Treasury Stock - P/S* $40,000

PIC in excess of Par-P/S** $4,000
Cash
PIC from T/S
* (400 lbr x $ 100)
** ((400 lbr : 5.000 lbr) x $ 50,000)

f. Cash $15,300
T/S - P/S*
PIC in Excess of Par- P/S
* (150 lbr x $ 100)

2 Cost Method

No Deskripsi Debit
a. Land $450,000
Common Stock (C/S)
PIC in excess of Par-C/S

c. Cash $60,000
C/S
PIC in excess of Par-C/S

e. T/S - C/S $27,500

Cash

g. Cash $17,400
T/S - C/S*
PIC from T/S
* ((300 lbr : 500 lbr) x $ 27,500 )

h. T/S - C/S $5,300

Cash

Cash $5,000
PIC from T/S* $300
T/S - C/S
* Sebagai alternatif, R/E dapat ditebet sebesar $ 300.
Credit

$500,000
$50,000

$40,000
$4,000

$15,000
$300

Credit

$8,000
$442,000

$1,000
$59,000

$27,500

$16,500
$900

$5,300
$5,300
Jawaban:
1 Par Value Method

No Deskripsi Debit
b. Cash $230,000
Prefered Stock (P/S)
PIC in excess of Par-P/S

d. Treasury Stock - P/S* $50,000

PIC in excess of Par-P/S** $7,500
Cash
PIC from T/S
* (500 lbr x $ 100)
** ((500 lbr : 2.000 lbr) x $ 30,000)

f. Cash $20,800
T/S - P/S*
PIC in Excess of Par- P/S
* (150 lbr x $ 100)

2 Cost Method

No Deskripsi Debit
a. Land $350,000
Common Stock (C/S)
PIC in excess of Par-C/S

c. Cash $150,000
C/S
PIC in excess of Par-C/S

e. T/S - C/S $42,000

Cash

g. Cash $20,000
T/S - C/S*
PIC from T/S
* ((400 lbr : 1.1`000 lbr) x $ 42,000)

h. T/S - C/S $4,700

 Cash

Cash $5,000
PIC from T/S* $300
T/S - C/S
* Sebagai alternatif, R/E dapat ditebet sebesar $ 300.
Credit

$200,000
$30,000

$50,000
$7,500

$20,000
$800

Credit

$10,000
$340,000

$3,000
$147,000

$42,000

$16,800
$3,200
$4,700

$5,300
Jawaban:
1 Par Value Method

No Deskripsi Debit
a. Cash $780,000
Prefered Stock (P/S)
PIC in excess of Par-P/S

b. Cash $1,650,000
C/S
PIC in excess of Par-P/S

c. T/S - P/S $112,000

Cash

P/S* $80,000
PIC in excess of Par-P/S** $24,000
Retained Earnings (R/E) $8,000
T/S - P/S

* (4.000 lbr x $ 20)

** ((4.000 lbr : 30.000 lbr) x $ 180,000)
Sebagai alternatif R/E dapat di Debit sebesar $ 32,000

d. T/S - C/S $210,000

Cash

e. Cash $37,000
T/S - C/S*
PIC from T/S

* ((1.000 lbr : 6.000 lbr) x $ 210,000)

Credit

$600,000
$180,000

$150,000
$1,500,000

$112,000

$112,000

$210,000

$35,000
$2,000
1 Ekuitas:
a. Latihan Soal C/S, P/S. T/S dan Pembayaran Deviden
b. Metode Par Value & Cost

2 Liabilitas - Obligasi (Bond)

a. Hutang Obligasi, Pembelian/Penerbitan, penjualan
b. Tabel Amortisasi dengan metode bunga efektif

3 Investasi
a. Hutang Investasi, Pembelian dan penjualan
b. Metode Amorisasi Cost dg tabel Amortisasi
c. Metode Fair Value