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Dividends

The document outlines financial transactions related to ordinary share capital, retained earnings, and cash dividends payable. It details various entries for cash transactions, share capital adjustments, and dividend distributions over specific dates. The information includes amounts for ordinary shares, treasury shares, and dividends entitled to shareholders.

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Johari Bacolod
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16 views3 pages

Dividends

The document outlines financial transactions related to ordinary share capital, retained earnings, and cash dividends payable. It details various entries for cash transactions, share capital adjustments, and dividend distributions over specific dates. The information includes amounts for ordinary shares, treasury shares, and dividends entitled to shareholders.

Uploaded by

Johari Bacolod
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Ordinary Share Capital 10,000,000.

00
Ordinary Share Premium 2,000,000.00
Treasury Shares (100,000 OS) 1,500,000.00
Retained Earnings 12,000,000.00

a) 15-Dec Retained Earnings 1,350,000.00


Cash Dividends Payable 1,350,000.00

Ordinary Share Capital 10,000,000.00


Par Value 10.00
1,000,000.00
Treasury Shares 100,000.00
Number of shares entitled to div 900,000.00

15-Jan Cash Dividends Payable 1,350,000.00


Cash 1,350,000.00

b) 1-Dec Cash 1,250,000.00


Ordinary Share Cap 500,000.00
Ordinary Share Prem 750,000.00

15-Dec Retained Earnings 1,425,000.00


Cash Dividends Payable 1,425,000.00

Ordinary Share Capital 10,000,000.00


Par Value 10.00
1,000,000.00
Treasury Shares 100,000.00
900,000.00
Issued shares during the year 50,000.00
Number of shares entitled to div 950,000.00

15-Jan Cash Dividends Payable 1,425,000.00


Cash 1,425,000.00
c) 15-Dec Retained Earnings 1,350,000.00
Cash Dividends Payable

Ordinary Share Capital 10,000,000.00


Par Value 10.00
1,000,000.00
Treasury Shares 100,000.00
Number of shares entitled to div 900,000.00

1-Jan Cash 1,250,000.00


Ordinary Share Cap
Ordinary Share Prem

15-Jan Cash Dividends Payable 1,350,000.00


Cash

Date of record is December 31. Shares issued up to this point is ent

d) 10-Dec Retained Earnings 1,365,000.00


Cash Dividends Payable

Ordinary Share Capital 10,000,000.00


Par Value 10.00
1,000,000.00
Treasury Shares 90,000.00
Number of shares entitled to div 910,000.00

15-Dec Cash 200,000.00


Treasury Shares
Share Premium - TS

15-Jan Cash Dividends Payable 1,365,000.00


Cash
1,350,000.00

500,000.00
750,000.00

1,350,000.00

sued up to this point is entitled to dividends.

1,365,000.00

150,000.00
50,000.00

1,365,000.00

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