会计学原理Financial Accounting by Robert Libby第八版 第十一(11)

Chapter 11 - Reporting and Interpreting Owners’ Equity

E11–5.

Req. 1

a. Cash (5,600 shares x $20) (+A) ............................................ 112,000 Common stock (5,600 shares x $10) (+SE) ...................... Capital in excess of par, common stock (+SE) .................. Sold common stock at a premium. b.

Cash (1,000 shares x $25) (+A) ............................................ Common stock (1,000 shares x $10) (+SE) ...................... Capital in excess of par, common stock (+SE) .................. Sold common stock at a premium.

25,000

56,000 56,000 10,000 15,000

Req. 2

Stockholders’ Equity

Contributed capital: Common stock, par $10, authorized 11,500 shares, outstanding 6,600 shares .................................................................... $ 66,000 Contributed capital in excess of par ........................................................ 71,000 Total contributed capital .......................................................................... 137,000 Retained earnings ...................................................................................... 12,000 Stockholders’ equity ...................................................................................

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