FINALS COVERAGE
1. SHAREHOLDERS' EQUITY - CAPITAL
A. Total Shareholders' Equity
> Contributed Capital
Components of CC: un-hide mo na lang HAHAHA
> Retained Earnings
> LESS: Cost of Treasury Shares
> RARE ADDITION: Revaluation Surplus
Possible Problems: (hidden)
2. SHAREHOLDERS' EQUITY - RETAINED EARNINGS
A. Dividend Types
> Cash Dividends
> Property Dividends
> Share Dividends
B. Dividend Distribution
> Outstanding Shares
> Preference Shares
1. Non-participating & Non-cumulative
2. Cumulative
3. Participating
4. Participating & Cumulative
My Computation: (hidden)
Step 1: Get the number of Outstanding Shares (SC+SSC-TS)
Step 2: Multiply to PAR Value
Step 3: Use rates
Share Capital and Share Premium
(Kay Valix nde minus ang TS, pero kay sir ou)
Accumulated Profits (Can be Appro&Unappro)
Appropriation: Legal (TS), Contractual, Voluntary)
All unissued TS will be deducted to SHE at cost
Usually given sa problem if ibibigay
Adjusted at every year end and date of distribution
(If CA is higher than NRV at year end, Record Impair.L)
DP-CA= (Loss) | Gain
20% Large PAR Value
Less than 20% Small FV
SC + SSC - TS = Outstanding Shares
Outstanding Share Capital (Prefer. Rate)
Outstanding Share Capital (Prefer. Rate) * (1 (current yr) + arear years)
Step 1: Outstanding Share Capital (Prefer. Rate) for PS & OS
Step 2: Allocate remaining based on PS then OS OSC/both OS + PS OSC
Step 1: Outstanding Share Capital (Prefer. Rate) * (1 (current yr) + arear years)
Step 2: Outstanding Share Capital (Prefer. Rate) for OS
Step 3: Allocate remaining based on PS then OS OSC/both OS + PS OSC
ares (SC+SSC-TS)
