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Equity (issued of shares (cost of issuing shares (underwriting costs,…
Equity
issued of shares
par value shares
no-par shares
avoids contingent liability
avoids confusion recording par vs fair value
shares issued in combination with other securities
proportional method
incremental method
shares issued in non-cash transactions
fair value of the goods or services received
if good/services cannot be measured, use fair value of share issued
cost of issuing shares
underwriting costs
accounting and legal fees
printing costs
taxes
Dividend Policy
cash dividends
board of directors vote on the declaration
declared as liability
dont declare on treasury shares
property dividends
dividend payable in assets
restate at fair value the property
recognizing gain or loss
liquidating dividends
tidak berdasarkan jumah retained earning
if RE less than the devident, it will reduce C/S
share dividends
issued by its corporation
issued at par value
doesnt affect any asset or liability
journal entry reflects a reclassification of equity
an addition to share capital ordinary
share split
reduce market value
no entry
decrease par value
increasing number of shares
Presentation and Analysis
return of ordinary share equity
payout ratio
book value per share
Component of Equity
Share Capital
Ordinary Shares
Share Premium
Preference Share
Features
cumulative
participating
convertible
callable
redeemable
Dividend preferences
noncumulative and nonparticipating
cumulative and nonparticipating
noncumulative and fully participating
cumulative and fully participating
treasury shares
methods
cost method
par/stated vakue method
reason to buy T/S
increase EPS and ROE
employee compensation
Retained earning
Muchammad Cholid M/ 8-1 DIV Akuntansi AP