Account: Orinary Share 開頭唔知點做

2009-10-02 8:25 am

Cheung King Ltd has an authorised capital of 200000 ordinary shares of $1 each, of which 150000 had been issued and fully paid.

To finance expansion, Cheung King Ltd decided to issue all the remaining authorised ordinary shares at $1.5 each payable in full on application. On 10 Jun 20X5, applications for 60000 ordinary shares were received. Shares were allotted on 20 Jun 20x5, and the excess application monies were refunded on the same day.

Show the ledger accounts recording the above transaction.

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回答 (1)

Anchel

2009-10-03 9:14 pm

✔ 最佳答案

首先諗下同股票有關的a/c有邊幾個: Ordinary Share Capital, Ordinary share application & Allotment(暫時性的a/c, 當公司分配, bank及share premium.
第一段我唔多講, 因為唔難做.

第二段:
第一步係入公司集資收到幾多錢.
10 June 20x58
Dr: Bank (60,000*$1.5) $90,000
Cr: Ordinary share application & Allotment $90,000
第二步係分配股票及退錢. 因為公司可以發行200,000股, 而之前已發行150,000股, 所以今次最多可以發行50,000股. 50,000股要撥去Ordinary share capital及share premium. 其餘10,000的錢就要退番比不獲股票的投資者. 所以Journal Entries如下:
10 Jun 20X5
Dr: Ordinary share application & Allotment $90,000
Cr: Ordinary share capital $50,000
Cr: Share premium $25,000 ($0.5*50,000)
Cr: Bank $15,000 ($1.5*10,000) 因為投資者係比$1.5一股, 所以退錢時亦要係以$1.5一股退比投資者.
Ledger你自己根據番journal entries開.

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