unit 9 wb solution
DESCRIPTION
ACCTBA WORKBOOK SOLUTIONS BY CHAPTER -LASALLE-TRANSCRIPT
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AGATHA CORPORAT
Statement of Changes i
For the Year Ended !e"em
SHARE
Preferen"e
%&'''''
Su#s"ri#ed Share Ca)ita* +Preferen"e &''' shares &'''''
Su#s"ri)tion re"ei,a#*e+Preferen"e -%&''''.
Issuan"e of %'''' shares of Ordinary share "a)ita* at P/' )ar ,a*ue
Su#s"ri#ed Share Ca)ita* +Ordinary%/''' shares
Su#s"ri)tion re"ei,a#*e+Ordinary
Net In"ome for the )eriod
Balances, December 31 1,280,000
AGATHA CORPORAT
Statement of Changes i
For the Year Ended !e"em
SHARE
Preferen"e
0a*an"es 1anuary % %&2''''
&&'''''
Su#s"ri#ed Share Ca)ita* +Preferen"e /''' shares /'''''
Su#s"ri)tion re"ei,a#*e+Preferen"e -%2''''.
Issuan"e of %3''' shares of Ordinary share "a)ita* at P/' )ar ,a*ue
Su#s"ri#ed Share Ca)ita* +Ordinary&'''' sharesSu#s"ri)tion re"ei,a#*e+Ordinary
Net In"ome for the )eriod
Treasury shares+Ordinary
Pur"hases + %''' 4 P5'
Sa*e + %''' 4 P5/
Balances, December 31 3,800,000
Issuan"e of %&''' shares of 67 Preferen"e share "a)ita* at P%'' )ar,a*ue
Issuan"e of &&''' shares of 67Preferen"e share "a)ita* at P%'' )ar,a*ue
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AGATHA CORPORAT
Statement of Changes i
For the Year Ended !e"em
SHARE
Preferen"e
0a*an"es 1anuary % $2'''''
&/'''''
Su#s"ri#ed Share Ca)ita* +Preferen"e 2''' shares 2'''''
Su#s"ri)tion re"ei,a#*e+Preferen"e -&8''''.
Share di,idends +Preferen"e 83''' sahres 83''''
Issuan"e of $'''' shares of Ordinary share "a)ita* at P/' )ar ,a*ue
Su#s"ri#ed Share Ca)ita* +Ordinary&/''' sharesSu#s"ri)tion re"ei,a#*e+OrdinaryShare di,idends +ordinary %%&2'' shares
are )rem um+ r nary onate s arese n"ome or e )er o
Cash di,idends de"*aredurrent a))ro)r at ons or9
P*ant e:)ansion Contigen"ies Treasury shares
Treasury shares+Ordinary
Pur"hases + $''' 4 P//
Sa*e + %2'' 4 P/8
Balances, December 31 7,570,000
Issuan"e of &/''' shares of 67 Preferen"e share "a)ita* at P%'' )ar,a*ue
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ION
Equity
er $% &'%'
APITA( ACC;<;(ATE! PROFITS
Ordinary RESER=ES Free A))ro)riated -AT COST.
22'''
%5'''
/''''' %&''''
8/'''' %'/'''
-$5''''.
%''''''
890,000 329,000 1,000,000 - -
ION
Equity
er $% &'%%
APITA( ACC;<;(ATE! PROFITS
Ordinary RESER=ES Free A))ro)riated -AT COST.
26'''' $&6''' %''''''
%$&'''
8''''' %33'''
%''''''-/3''''.
%2'''''
-5''''.
/''' 5''''
2,050,000 610,000 2,800,000 - -
TREAS;RYSHARES
TREAS;RYSHARES
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ION
Equity
er $% &'%&
APITA( ACC;<;(ATE! PROFITS
Ordinary RESER=ES Free A))ro)riated -AT COST.
&'/'''' 5%'''' &2'''''
%&/'''
222'' -2&22''.
%/''''' &3''''
-2%''''. /53''' 5852' -5$%52'.
-//''''.
-2/''''. 2/''''-&/''''. &/''''-55'''. 55'''
-%5/'''.
$5'' 66'''
3,304,000 1,166,880 2,023,520 1,166,000 (66,000)
TREAS;RYSHARES
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TOTA(
%&22''' %&'''
&%5''' &''' %3''' + )referen"e
-%&''''.
5&'''' %''''
2//''' %/''' &/''' + ordinary
-$5''''.
%''''''
3,499,000
TOTA(
$366'''
&$$&''' &&'''
/''''' /''' &8'''
-%2''''.
233''' %3'''
%'''''' &'''' $3''' -/3''''.
%2'''''
+
-5''''.
5/'''
9,260,000
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TOTA(
6&5''''
&5&/''' &/'''
2''''' 2''' $$''' 83''' 83'''>?%>%''. 828800
-&8''''. 740000
88800
%83'''' $''''
+ &/''' //''' -2%''''. +%&''
%%&2'' %%&2''>?%>/5 631680
-//''''.
++++
+
-%5/'''.
%'&5'' +%&''
15,164,400 74,000 186,800
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A""umu*ated )ro@ts
share "a)ita*+)referen"e
)remium
A""umu*ated )ro@tss are "a) ta +or nary)rem um
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0ENNY CORPORATI
Statement of Changes in
For the Year Ended !e"em#
SHARE
Preferen"e
$'''''
Su#s"ri#ed Share Ca)ita* +Preferen"e /'' shares /''''
Su#s"ri)tion re"ei,a#*e+Preferen"e -&''''.
Issuan"e of $''' shares of Ordinary share "a)ita* no )ar
Share di,idends distri#uta#*e +OrdinaryS are , en s +or naryS are )rem um+Or nary onate s ares
e n"ome or e )er o
Cash di,idends de"*aredCurrent a))ro)r at ons or9 Cont gen" es Treasury s ares
Treasury shartes+Ordinary
Pur"hases +%&/ shares 4 P2'
Balances, December 31, 2010 330,000
Issuan"e of $''' shares of %'7 Non+"umu*ati,e )arti"i)atingPreferen"e share "a)ita* at P%'' )ar ,a*ue
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-AT COST. TOTA(
$&''''
/''''
-&''''.
$%&'''
$%2''
-&/'''. +
++
+
-%''''. -%''''.
(10,000) 763,800
TREAS;RYSHARES
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A<IE( CORPORATIO
Statement of Changes in
For the Year Ended !e"em#
SHARE
Preferen"e
3/''''
Su#s"ri#ed Share Ca)ita* +Preferen"e &''' shares &'''''
Su#s"ri)tion re"ei,a#*e+Preferen"e -/''''.
Share di,idend distri#uta#*e+Preferen"e &/'''
Su#s"ri#ed Share Ca)ita* +Ordinary &''' shares
Su#s"ri)tion re"ei,a#*e+Ordinary
Share )remium+!onated ordinary sharesA""umu ate )ro ts + reeCas , en s e" are +Pre eren"eCash di,idends de"*ared +Ordinary
Current a))ro)r at ons or9 S n ng un Treasury s ares
Treasury shares+Preferen"e
Balances, December 31, 2010 625,000
Issuan"e of3/'' shares of 57 Non+"umu*ati,enon+ )arti"i)atingPreferen"e share "a)ita* at P%'' )ar ,a*ue
Issuan"e of5''' shares of Ordinary share "a)ita* at P/' stated,a*ue
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N
Equity
r $% &'%&
APITA( ACC;<;(ATE! PROFITS
Ordinary RESER=ES Free A))ro)riated
%''''
-&/'''.
$''''' %&'''
%'''''
-5''''.
2'''&2/'''$''''
-3''''.
/'''' /''''%/''' %/'''
340,000 30,000 125,000 65,000
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-AT COST. TOTA(
35''''
&'''''
-/''''.
$%&'''
-3''''.
+++
-%/'''. -%/'''.
(15,000) 867,000
TREAS;RYSHARES