mba會計教材chap11~1-資料下載頁
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【正文】 l u e p e r Sh a r e 1 . 0 0$ 0 . 5 0$ T o ta l Pa r V a l u e 5 , 0 0 0$ 5 , 0 0 0$ Stock Splits Example ?The McGrawHill Companies, Inc., 1999 Slide 1136 Irwin/McGrawHill Unissued Shares Treasury Shares Outstanding Shares Treasury shares are issued shares that have been reacquired by the corporation. Issued Shares Authorized Shares Treasury Stock ?The McGrawHill Companies, Inc., 1999 Slide 1137 Irwin/McGrawHill Treasury Stock No voting or dividend rights Contra equity account When stock is reacquired, the corporation records the treasury stock at cost. ?The McGrawHill Companies, Inc., 1999 Slide 1138 Irwin/McGrawHill On May 1, 1998 East Corp. reacquired 3,000 shares of its mon stock at $55 per share. Prepare the journal entry for May 1. Treasury Stock Example D a t e D e s c r i pt i on D e bi t C r e di t?The McGrawHill Companies, Inc., 1999 Slide 1139 Irwin/McGrawHill On May 1, 1998 East Corp. reacquired 3,000 shares of its mon stock at $55 per share. Prepare the journal entry for May 1. Treasury Stock Example D a t e D e s c r i pt i on D e bi t C r e di t1 M a y T r e a s u r y S to c k 1 6 5 , 0 0 0 C a s h 1 6 5 , 0 0 0 3 0 0 0 s ha r e s ? $ 5 5 = $ 1 6 5 , 0 0 0?The McGrawHill Companies, Inc., 1999 Slide 1140 Irwin/McGrawHill Treasury Stock Example On December 3, 1999 East Corp. reissued 1,000 shares of the stock at $75 per share. Prepare the journal entry for December 3. D a t e D e s c r i pt i on D e bi t C r e di t?The McGrawHill Companies, Inc., 1999 Slide 1141 Irwin/McGrawHill D a t e D e s c r i pt i on D e bi t C r e di t3 M a y C a s h 7 5 , 0 0 0 T r e a s u r y S to c k 5 5 , 0 0 0 A d d i ti o n a l P a i d i n C a p i ta l : T r e a s u r y S to c k T r a n s a c ti o n s 2 0 , 0 0 0 On December 3, 1999 East Corp. reissued 1,000 shares of the stock at $75 per share. Prepare the journal entry for December 3. 1,000 shares ?$75 = $75,000 1,000 shares ?$55 cost = $55,000 Treasury Stock Example ?The McGrawHill Companies, Inc., 1999 Slide 1142 Irwin/McGrawHill Stockholders?Equity Presentation S t oc k ho l de r s 39。 E qu i t y C o n t r i b u t e d c a p i t a l : C o m m o n S to c k $ 1 0 p a r v a l u e 。 5 0 ,0 0 0 s h a r e s a u th o r i z e d 。 3 0 ,0 0 0 s h a r e s i s s u e d a n d o u ts ta n d i n g 3 0 0 , 0 0 0$ P r e f e r r e d S to c k $ 1 0 0 p a r v a l u e 。 1 ,0 0 0 s h a r e s a u th o r i z e d 。 5 0 s h a r e s i s s u e d o u ts ta n d i n g 5 , 0 0 0 C o n tr i b u te d C a p i ta l i n E x c e s s o f P a r 2 1 , 0 0 0 R e t a i n e d e a r n i n g s 6 5 , 0 0 0 S u b t o t a l 3 9 1 , 0 0 0$ L e s s : T r e a s u r y s t o c k 1 1 0 , 0 0 0 T o t a l S t o c k h o l d e r s 39。 e q u i t y 2 8 1 , 0 0 0$ ?The McGrawHill Companies, Inc., 1999 Slide 1143 Irwin/McGrawHill End of Chapter 11 This is’ nt what I meant when I asked for stock for my birthday! ?The McGrawHill Companies, Inc., 1999 Slide 1144 Irwin/McGrawHill 演講完畢，謝謝觀看！
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