الموضوع: ch14 \ Accounting
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منتديات طلاب وطالبات جامعة الملك عبد العزيز منتديات طلاب وطالبات جامعة الملك عبد العزيز
قديم 02-05-2011, 05:43 PM   #44

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تاريخ التسجيل: Jan 2011
التخصص: المحاسبة
نوع الدراسة: إنتظام
المستوى: الأول
الجنس: ذكر
المشاركات: 500
افتراضي رد: ch14 \ Accounting

المشاركة الأصلية كتبت بواسطة قوربتشوف مشاهدة المشاركة
on january 1, 2010, weiser corporation had the following stockholders’ equity
accounts.
Common stock ($5 par value, 200,000 shares issued and
outstanding) $1,000,000
paid-in capital in excess of par value 200,000
retained earnings 840,000
during the year, the following transactions occurred.
Jan. 15 declared a $1 cash dividend per share to stockholders of record on january 31, payable
february 15.
Feb. 15 paid the dividend declared in january.
Apr. 15 declared a 10% stock dividend to stockholders of record on april 30, distributable
may 15. On april 15, the market price of the stock was $15 per share.
May 15 issued the shares for the stock dividend.
July 1 announced a 2-for-1 stock split.the market price per share prior to the announcement
was $17. (the new par value is $2.50.)
dec. 1 declared a $0.50 per share cash dividend to stockholders of record on december 15,
payable january 10, 2011.
31 determined that net income for the year was $250,000.
Instructions
(a) journalize the transactions and the closing entry for net income

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