会计学原理Financial Accounting by Robert Libby第八版 第十一(12)

Chapter 11 - Reporting and Interpreting Owners’ Equity

E11–6. Req. 1

Req. 2

(Note that this solution is based on the number of Class A common shares that are

outstanding. We elect not to include the Class B shares because they are owned by the Dillard family. Usually, students do not question this assumption but when they do, it permits us to discuss reasons for issuing different types of common stock. In this case, owners of Class B shares are permitted to elect two-thirds of the board of directors, effectively letting the founding family maintain control of a public company). Number of shares outstanding 2012: 118,529,925 shares issued minus 73,099,319 Number of shares outstanding 2011: 117,706,523 shares issued minus 61,740,439 Req. 3

(In thousands) Retained earnings for 2011: $3,107,344minusnet income for 2012 $463,909 plus dividends for 2012 $10,002 = $2,653,437 Req. 4

(thousand). Req. 5

Treasury stock transactions decreased stockholders’ equity by $490,786 (thousand) ($1,846,312 - $1,355,526). Req. 6

For 2012, treasury stock cost per share: $1,846,312 (thousand) ÷ 73,099,319 shares =

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