WorksheetsAKM IKI-15
Total questions: 10
Worksheet time: 5mins
PT Adi Perkasa experienced a correction for an error in recording last year's income which caused the net profit to be too small. According to PSAK 25, adjustments to retained earnings are made by?
Recording changes prospectively
Reducing the current year's retained earnings
Restating the initial retained earnings
Increasing paid-in capital
Writing off expenses in the current period
In the GMS, PT Bersinar decided to distribute property dividends in the form of land to shareholders. This decision was most likely caused by?
No retained earnings
Excess fixed assets or limited cash
Shareholder request
Company legal obligations
Distribution of bonus shares
Dividends paid with a written promise to pay in the future and may be accompanied by interest are called?
Stock Dividends
Property Dividends
Cash Dividends
Scrip Dividends
Bonus Dividends
The following is not included in the purpose of purchasing treasury shares?
Reduce ownership claims
Increase return on equity
Reduce earnings per share
Stabilize stock prices
Prepare incentives for employees
In 2021, PT BBCA conducted a stock split with a ratio of 1:5. The main impact is?
Equity value increased fivefold
Shares became inactively traded
Share price per share decreased proportionally
Retained earnings increased
Paid-in capital decreased
Liquidating dividends are different from ordinary dividends because?
Paid in the form of fixed assets
Obtained from the sale of shares
Resulting in an increase in earnings per share
Given in the form of a promise to pay
Paid from paid-in capital, not retained earnings
PT Intan Sejahtera set aside part of its retained earnings for future factory expansion. This action includes?
Voluntary restrictions
Contractual restrictions
Legal restrictions
Stock dividends
Quasi-reorganization
Which of the following statements is true about stock dividends?
Always reduce the company's cash
Do not affect retained earnings
Increase the company's total assets
Reported as additional income
Do not change the total value of equity
Treasury stock purchased at a low price and resold at a high price can result in?
Increase retained earnings
Decrease share premium
Capital gain for the company
Reduce long-term liabilities
Increase accounts receivable
The recording date for dividend distribution is used for?
Reduce the company's cash
Determine shareholders who are entitled to dividends
Recognize dividend payable
Record dividend journal entries
Pay dividends to investors
