E15-1during its first year of opera

E15-1
during its first year of operations, sitwell corporation had the following transactions pertaining to its ordinary shares.
jan 10 issued 80.000 shares for cash at 6 per share
mar 1 issued 5.000 shares to attorneys in payment of a bill for 35.000 for services rendered in helping the company to incorporate
july 1 issued 30.000 shares for cash at 8 per share
sept 1 issued 60.000 shares for cash at 10 per share

instructions
a prepare the journal entries for these transactions, assuming that the ordinary shares have a par value of 3 per share
b briefly discuss how the entries in part a will change if the shares are no par with a stated value of 2 per share

E15-2
abernathy corporation was organized on january 1, 2010. it is authorized to issue 10.000 shares of 8%, 50 par value preference shares, and 500.000 shares of no par ordinary shares with a stated value of 2 per share. the following share transactions were completed during the first year.

jan 10 issued 80.000 ordinary shares for cash at 5 per share
mar 1 issued 5.000 preference share for cash at 108 per share
apr 1 issued 24.000 ordinary share for land, the asking price of the land was 90.000, the fair value of the land was 80.000
may 1 issued 80.000 ordinary shares for cash at 7 per share
aug 1 issued 10.000 ordinary shares to attorneys in payment of their bill of 50.000 for services rendered in helping the company organize
sept 1 issued 10.000 ordinary shares for cash at 9 per share
nov1 issued 1.000 preference shares for cash at 112 per share

instructions
prepare the journal entries to record the above transactions

E15-3
twenty five thousand shares reacquired by pierce corporationfor 48 per share were exchanged for undeveloped land that has an appraised value of 1.700.000 at the time of the exchange, the ordinary shares were trading at 60 per share on an organized exchange

instructions
a prepare the journal entry to record the acquisition of land, assuming that the purchase of the shares was originally recorded using the cost method
b briefly identify the possible alternatives (including those that are totally unacceptable) for quantifying the cost of the land and briefly support your choice

E15-4
fogelberg corporation is a regional company, whose securities are thinly traded. fogelberg has issued 10.000 units. each unit consists of a 500 par, 12% subordinated debenture and 10 shares of 5 par ordinary shares. the investment banker has retained 400 units as the underwriting fee. the other 9.600 units were sold to outside investors for cash at 850 per unit. prior to this sale, the 2 week ask price of ordinary shares was 40 per share. twelve percent is a reasonable market yield for the debentures, and therefore the par value of the bonds is equal to the fair value

instructions
a prepare the journal entry to record fogelberg's transaction, under the following conditions
1 employing the incremental method
2 employing the proportional method, assuming the recent price quote on the ordinary shares reflects fair value
b briefly explain which method is, in your opinion, the better method

E15-5
hartman inc. issues 500 shares of 10 par value ordinary shares and 100 shares of 100 par value preference share for a lump sum of 100.000

instructions
a prepare the journal entry for the issuance when the fair value of the ordinary shares is 168 each and fair value of the preference shares is 210 each. (round to nearest euro)
b prepare the journal entry for the issuance when only the fair value of the ordinary shares is known and it is 170 per share

E15-6
londey corporation is authorized to issue 50.000 shares of 10 par value ordinary shares. during 2010, londey took part in the following selected transactions
1. issued 5.000 shares at 45 per share, less cost related to the shares totaling 7.000
2. issued 1.000 shares for land appraised at 50.000 , the shares were actively traded on a national securities exchange at approximately 46 per share on the date of issuance
3. purchased 500 treasury shares at 44 per share, the treasury shares purchased were issued in 2009 at 40 per share

instructions
a prepare the journal entry to record item 1
b prepare the journal entry to record item 2
c prepare the journal entry to record item 3 using the cost method

P15-6
washington company has the following equity accounts at december 31, 2010

share capital ordinary 100 par value, authorized 8.000 share 480.000
retained earnings 294.000

instructions
a prepare entries in journal form to record the following transactions, which took place during 2011
1) 280 ordinary shares were purchased at 97 per share . (these are to be accounted for using the cost method)
2) a 20 per share cash dividend was declared
3) the dividend declared in no 2 above was paid
4) the tresury shares purchased in no 1 above were resold at 102 per share
5) 500 shares were purchased at 105 per share
6) 350 of the shares purchased in no 5 above were resold at 96 per share
b prepare the equity section of washington company's statement of financial position after giving effect to these transactions, assuming that the net income for 2011 was 94.000, country law requires restriction of retained earnings for the amount of treasury shares

instructions
a prepare the journal entries for these transactions, assuming that the ordinary shares have a par value of 3 per share
b briefly discuss how the entries in part a will change if the shares are no par with a stated value of 2 per share

E15-2
abernathy corporation was organized on january 1, 2010. it is authorized to issue 10.000 shares of 8%, 50 par value preference shares, and 500.000 shares of no par ordinary shares with a stated value of 2 per share. the following share transactions were completed during the first year.

jan 10 issued 80.000 ordinary shares for cash at 5 per share
mar 1 issued 5.000 preference share for cash at 108 per share
apr 1 issued 24.000 ordinary share for land, the asking price of the land was 90.000, the fair value of the land was 80.000
may 1 issued 80.000 ordinary shares for cash at 7 per share
aug 1 issued 10.000 ordinary shares to attorneys in payment of their bill of 50.000 for services rendered in helping the company organize
sept 1 issued 10.000 ordinary shares for cash at 9 per share
nov1 issued 1.000 preference shares for cash at 112 per share

instructions
prepare the journal entries to record the above transactions

E15-3
twenty five thousand shares reacquired by pierce corporationfor 48 per share were exchanged for undeveloped land that has an appraised value of 1.700.000 at the time of the exchange, the ordinary shares were trading at 60 per share on an organized exchange

instructions
a prepare the journal entry to record the acquisition of land, assuming that the purchase of the shares was originally recorded using the cost method
b briefly identify the possible alternatives (including those that are totally unacceptable) for quantifying the cost of the land and briefly support your choice

E15-4
fogelberg corporation is a regional company, whose securities are thinly traded. fogelberg has issued 10.000 units. each unit consists of a 500 par, 12% subordinated debenture and 10 shares of 5 par ordinary shares. the investment banker has retained 400 units as the underwriting fee. the other 9.600 units were sold to outside investors for cash at 850 per unit. prior to this sale, the 2 week ask price of ordinary shares was 40 per share. twelve percent is a reasonable market yield for the debentures, and therefore the par value of the bonds is equal to the fair value

instructions
a prepare the journal entry to record fogelberg's transaction, under the following conditions
 1 employing the incremental method
 2 employing the proportional method, assuming the recent price quote on the ordinary shares reflects fair value
b briefly explain which method is, in your opinion, the better method

E15-5
hartman inc. issues 500 shares of 10 par value ordinary shares and 100 shares of 100 par value preference share for a lump sum of 100.000

instructions
a prepare the journal entry for the issuance when the fair value of the ordinary shares is 168 each and fair value of the preference shares is 210 each. (round to nearest euro)
b prepare the journal entry for the issuance when only the fair value of the ordinary shares is known and it is 170 per share

E15-6
londey corporation is authorized to issue 50.000 shares of 10 par value ordinary shares. during 2010, londey took part in the following selected transactions
1. issued 5.000 shares at 45 per share, less cost related to the shares totaling 7.000
2. issued 1.000 shares for land appraised at 50.000 , the shares were actively traded on a national securities exchange at approximately 46 per share on the date of issuance
3. purchased 500 treasury shares at 44 per share, the treasury shares purchased were issued in 2009 at 40 per share

instructions
a prepare the journal entry to record item 1
b prepare the journal entry to record item 2
c prepare the journal entry to record item 3 using the cost method

P15-6
washington company has the following equity accounts at december 31, 2010

share capital ordinary 100 par value, authorized 8.000 share 480.000
retained earnings 294.000

instructions
a prepare entries in journal form to record the following transactions, which took place during 2011
1) 280 ordinary shares were purchased at 97 per share . (these are to be accounted for using the cost method)
2) a 20 per share cash dividend was declared
3) the dividend declared in no 2 above was paid
4) the tresury shares purchased in no 1 above were resold at 102 per share
5) 500 shares were purchased at 105 per share
6) 350 of the shares purchased in no 5 above were resold at 96 per share
b prepare the equity section of washington company's statement of financial position after giving effect to these transactions, assuming that the net income for 2011 was 94.000, country law requires restriction of retained earnings for the amount of treasury shares

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E15-1selama tahun pertama operasi, sitwell corporation memiliki transaksi berkaitan dengan saham biasa.Jan 10 dikeluarkan 80.000 saham untuk uang tunai di 6 per sahamMar 1 saham 5.000 diterbitkan untuk pengacara di pembayaran tagihan untuk 35.000 untuk jasa yang diberikan dalam membantu perusahaan untuk memasukkan1 Juli dikeluarkan 30.000 saham untuk uang tunai di 8 per sahamSeptember 1 dikeluarkan 60.000 saham untuk uang tunai di 10 per sahampetunjukSiapkan entri jurnal untuk transaksi ini, dengan asumsi bahwa saham biasa memiliki nilai nominal 3 per berbagib secara singkat membahas bagaimana entri dalam bagian yang akan berubah jika saham yang tidak setara dengan nilai dinyatakan 2 per sahamE15-2Abernathy corporation diselenggarakan pada 1 Januari 2010. diizinkan untuk mengeluarkan 10.000 saham sebesar 8%, 50 nilai nominal saham preferensi dan 500.000 saham tidak saham biasa setara dengan nilai dinyatakan 2 per saham. transaksi saham diselesaikan selama tahun pertama.Jan 10 dikeluarkan 80.000 saham biasa untuk uang tunai di 5 per sahamMar 1 saham preferensi 5.000 yang dikeluarkan untuk uang tunai di 108 per sahamApr 1 dikeluarkan 24.000 saham biasa atas tanah, harga tanah 90.000, nilai tanah telah 80.000lalu mengeluarkan 80.000 saham biasa untuk uang tunai di 7 per saham1 Agu dikeluarkan 10.000 saham biasa untuk pengacara dalam pembayaran tagihan mereka dari 50.000 untuk jasa yang diberikan dalam membantu perusahaan mengaturSeptember 1 dikeluarkan 10.000 saham biasa untuk uang tunai di 9 per sahamnov1 mengeluarkan saham preferensi 1.000 untuk uang tunai di 112 per sahampetunjukSiapkan entri jurnal untuk merekam transaksi di atasE15-3dua puluh lima ribu saham reacquired oleh pierce corporationfor 48 per saham-kerang ditukar untuk tanah yang belum berkembang yang memiliki nilai dinilai 1.700.000 saat Bursa, saham biasa yang diperdagangkan pada 60 per saham di Bursa terorganisirpetunjukSiapkan entri jurnal untuk merekam akuisisi tanah, dengan asumsi bahwa pembelian saham awalnya direkam menggunakan metode biayab sebentar mengidentifikasi kemungkinan alternatif (termasuk orang-orang yang benar-benar tidak dapat diterima) untuk kuantifikasi biaya tanah dan sebentar dukungan pilihan AndaE15-4Fogelberg corporation adalah perusahaan daerah, efek yang tipis diperdagangkan. Fogelberg telah mengeluarkan 10.000 unit. setiap unit terdiri dari 500 setara, 12% subordinasi debenture dan 10 saham saham biasa par 5. bankir investasi telah dipertahankan 400 unit sebagai biaya underwriting. unit-unit 9.600 lainnya dijual ke luar investor untuk uang tunai di 850 per unit. sebelum penjualan ini, 2 minggu meminta harga saham biasa adalah 40 per saham. dua belas persen adalah hasil pasar wajar untuk debentures, dan karena itu nilai nominal Obligasi sama dengan nilai yang adilpetunjukSiapkan entri jurnal untuk merekam transaksi fogelberg, kondisi berikut 1 menggunakan metode inkremental 2 menggunakan metode sebanding, dengan asumsi kutipan harga terbaru saham biasa mencerminkan nilai wajarb secara singkat menjelaskan metode yang, menurut pendapat Anda, metode yang lebih baikE15-5isu-isu Hartman Inc 500 saham 10 nilai nominal saham biasa dan 100 saham saham preferensi 100 nilai nominal untuk lump sum sebesar 100.000petunjukSiapkan entri jurnal untuk penerbitan ketika nilai saham biasa 168 masing-masing dan nilai wajar dari saham preferensi adalah 210 setiap. (putaran ke terdekat euro)b mempersiapkan entri jurnal untuk penerbitan ketika hanya nilai saham biasa dikenal dan 170 per sahamE15-6londey corporation berwenang untuk mengeluarkan 50.000 saham 10 nilai nominal saham biasa. selama tahun 2010, londey mengambil bagian dalam transaksi dipilih sebagai berikut1. diterbitkan 5.000 saham pada 45 per saham, kurang biaya yang berhubungan dengan saham yang berjumlah 7.0002. dikeluarkan 1.000 saham untuk tanah yang dinilai di 50.000, saham yang diperdagangkan secara aktif di Nasional Bursa Efek di sekitar 46 per saham pada tanggal penerbitan3. membeli 500 saham keuangan di 44 per saham, saham keuangan membeli dikeluarkan tahun 2009 di 40 per sahampetunjukSiapkan entri jurnal untuk merekam item 1b mempersiapkan entri jurnal untuk merekam item 2c menyiapkan entri jurnal untuk merekam butir 3 menggunakan metode biayaP15-6Washington perusahaan memiliki ekuitas rekening berikut pada Desember 31, 2010berbagi nilai nominal 100 biasa modal, resmi 8,000 berbagi 480.000Saldo laba 294.000petunjukSiapkan entri dalam bentuk jurnal untuk merekam transaksi, yang berlangsung selama 20111) 280 saham biasa dibeli di 97 per saham. (ini adalah harus diperhitungkan menggunakan metode biaya)2) 20 per saham dividen tunai dinyatakan3) dividen yang dinyatakan dalam no 2 di atas dibayar4) tresury saham dibeli di no 1 di atas yang dijual di 102 per saham5) 500 saham dibeli di 105 per saham6) 350 saham yang dibeli di no 5 di atas yang dijual di 96 per sahamb mempersiapkan bagian ekuitas washington perusahaan laporan posisi keuangan setelah memberikan efek untuk transaksi ini, dengan asumsi bahwa pendapatan bersih untuk tahun 2011 adalah 94.000, undang-undang negara mengharuskan pembatasan laba ditahan untuk jumlah saham keuangan

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