会计学原理Financial Accounting by Robert Libby第八版 第十一(13)

Chapter 11 - Reporting and Interpreting Owners’ Equity

E11–7.

Req. 1

a. Cash (50,000 shares x $50) (+A) .......................................... 2,500,000 Common stock (50,000 shares x $2) (+SE) ...................... 100,000 Capital in excess of par, common stock (+SE) .................. 2,400,000 Sold common stock at a premium. b.

Treasury stock (2,000 shares x $52) (+XSE, -SE) ................ Cash (-A) ........................................................................... Bought treasury stock.

104,000

104,000

Req. 2

Stockholders’ Equity

Contributed capital: Common stock, par $2, authorized 80,000 shares, issued 50,000 shares .......................................................................... $ 100,000 Contributed capital in excess of par ........................................................ 2,400,000 Total contributed capital .......................................................................... 2,500,000 Treasury stock............................................................................................ (104,000 ) Stockholders’ equity ................................................................................... E11–8.

Shareholders’ equity (deficit) in thousands:

Common stock, par value $.01 per share; 100,000,000 shares authorized, 33,981,509 shares issued and outstanding at December 31, 2010, 34,150,389 shares issued and outstanding at December 31, 2011 Additional paid-in capital Accumulated deficit

Total shareholders’ equity

2010 2011 340 342 198,304 200,524 (118,282 ) (98,733 ) 80,362 102,133

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