Professional Documents
Culture Documents
Cash
Cash
Share Premium- Ordinary Treasury Shares
Accumulated Profits
Cash
Accumulated Profits
Accumulated Profits
96,000.00
Ordinary Share Capital 80,000.00
Share Premium- Ordinary 16,000.00
21,000.00
Cash 21,000.00
9,600.00
Treasury Shares- Ordinary 8,400.00
Share Premium- Ordinary Treasury Shares 1,200.00
2,400.00
1,200.00
600.00
Treasury Shares- Ordinary 4,200.00
2,000.00
800.00
Treasury Shares 2,800.00
5,600.00
Accumulated Profits Appropriated for Treasury Shares 5,600.00
Treasury Shares- Preference
Cash
Cash
Accumulated Profits
Accumulated Profits
26,500.00
Cash
14,000.00
Cash
10,000.00
Treasury Shares- Ordinary
Share Premium- Ordinary Treasury Shares
10,000.00
600.00
Treasury Shares- Preference
21,900.00
Accumulated Profits Appropriated for Ordinary Treasury Shares
Accumulated Profits Appropriated for Preference Treasury Shares
26,500.00
14,000.00
8,000.00
2,000.00
10,600.00
15,900.00
6,000.00
Cash
Ordinary Share Capital- no par
Cash
Share Premium- Donated Shares
45,000.00
45,000.00
3,600.00
3,600.00
case 7-1
Decrease 80000
Increase 4000
increase 4500
51200
Case 7-2
Share Premium 100,000.00
Share Premium- donated shares 7,000.00
Share Premium- Treasury Shares 2,000.00
Total Reserves 109,000.00
No Effect (Memo entry lang yan; nvm the FMV not important walang bearing yan)
Increase 7000
10000