R/E situation


1. Retired 20 shares purchased at $10/share. The shares have a $1 par value and were originally issued at $7.

Entry is as follows:

Dr.
Common Stock  20
APIC – CS  120
R/E  60

Cr.
Cash  200

 


前提

Stock を retire する場合の話。

基本的には Treasury Stock (TS) の Par value method と同じ考え方。

 

解説

4つのステップで解いていく。

  1. (Dr.) Common stock
  2. (Cr.) Cash
  3. (Dr.) APIC – CS
  4. (Dr.) R/E or (Cr.) APIC – retirement of cs =plug= 

 

01.

Debit の Common Stock PAR VALUE / stated value * amount of stock.

$1 par value * 20 shares = 20

 

02.

Credit の Cash は at $XXX per share * amount of stock.

$10 * 20 shares = 200

 

03.

Debit の APIC – CS は (Original Issue Price (OIP) – par value) * amount of stock

$(7 – 1) * 20 shares = 120

 

04.

Debit 不足なら R/E =plug=.

Credit 不足なら APIC – retirement of cs =plug=.

 

 

APIC situation


2. Retired 20 shares purchased at $10/share. The shares have a $1 par value and were originally issued at $14.

Entry is as follows:

Dr.
Common Stock  20
APIC – CS  260

Cr.
Cash  200
APIC – retirement of cs  80

 


解説

4つのステップで解いていく。

  1. (Dr.) Common stock
  2. (Cr.) Cash
  3. (Dr.) APIC – CS
  4. (Dr.) R/E or (Cr.) APIC – retirement of cs =plug= 

 

01.

Debit の Common StockPAR VALUE / stated value * amount of stock

$1 par value * 20 shares = 20

 

02.

Credit の Cash は at $XXX per share * amount of stock.

$10 * 20 shares = 200

 

03.

Debit の APIC – CS は (Original Issue Price (OIP) – par value) * amount of stock

$(14 – 1) * 20 shares = 260

 

04.

Debit 不足なら R/E =plug=.

Credit 不足なら APIC – retirement of cs =plug=.