ch14 \ Accounting

[TURKI ALharbi]

المشاركة الأصلية كتبت بواسطة قوربتشوف 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. R/e 200,000 <<< dr d/p 200,000 <<<cr feb. 15 paid the dividend declared in january. D/p 200,000 <<< dr cash 200,000 <<< cr 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. R/e 300,000 <<< dr c/s/d/d 100,000 <<< cr p/c/e/p 200,000 <<< cr may 15 issued the shares for the stock dividend. C/s/d/d 100,000 <<< dr c/s 100,000 <<< cr 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.) الاسهم فقط صارت قيمتها 400,000 وقيمه السهم صار 2.5 dec. 1 declared a $0.50 per share cash dividend to stockholders of record on december 15, payable january 10, 2011. R/e 200,000 <<< dr d/p 200,000 <<< cr 31 determined that net income for the year was $250,000. I/s 250,000 <<< dr r/e 250,000 <<< cr instructions (a) journalize the transactions and the closing entry for net income يلا حلو دا مرا حلو جامع لكل الشابتر :)

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