UNIT 9 WB Solution

AGATHA CORPORATION Statement of Changes in Equity For the Year Ended, December 31, 20

SHARE CAPITAL Preference Issuance of 12,000 shares of 9% Preference share capital at P100 par value Subscribed Share Capital -Preference, 2000 shares Subscription receivable-Preference Issuance of 10,000 shares of Ordinary share capital at P50 par value Subscribed Share Capital -Ordinary,15000 shares Subscription receivable-Ordinary Net Income for the period Balances, December 31

1,200,000 200,000 (120,000)

1,280,000

AGATHA CORPORATION Statement of Changes in Equity For the Year Ended, December 31, 20

Balances, January 1 Issuance of 22,000 shares of 9%Preference share capital at P100 par value Subscribed Share Capital -Preference, 5,000 shares Subscription receivable-Preference Issuance of 14,000 shares of Ordinary share capital at P50 par value Subscribed Share Capital -Ordinary,20,000 shares Subscription receivable-Ordinary Net Income for the period Treasury shares-Ordinary Purchases - 1,000 @ P60 Sale - 1,000 @ P65 Balances, December 31

SHARE CAPITAL Preference 1,280,000 2,200,000 500,000 (180,000)

3,800,000

AGATHA CORPORATION Statement of Changes in Equity For the Year Ended, December 31, 20

Balances, January 1 Issuance of 25,000 shares of 9% Preference share capital at P100 par value Subscribed Share Capital -Preference, 8,000 shares Subscription receivable-Preference Share dividends -Preference 74000 sahres

SHARE CAPITAL Preference 3,800,000 2,500,000 800,000 (270,000) 740,000

Issuance of 30,000 shares of Ordinary share capital at P50 par value Subscribed Share Capital -Ordinary,25,000 shares Subscription receivable-Ordinary Share dividends -ordinary 112,800 shares Share premium-Ordinary donated shares Net Income for the period Cash dividends declared Current appropriations for: Plant expansion Contigencies Treasury shares Treasury shares-Ordinary Purchases - 3,000 @ P55 Sale - 1,800 @ P57 Balances, December 31

7,570,000

ORPORATION hanges in Equity December 31, 2010

SHARE CAPITAL Ordinary

RESERVES

ACCUMULATED PROFITS Free Appropriated

TREASURY SHARES (AT COST)

88,000 16,000

500,000 750,000 (360,000) 890,000

120,000 105,000

329,000

1,000,000 1,000,000

-

-

ORPORATION hanges in Equity December 31, 2011

SHARE CAPITAL Ordinary 890,000

RESERVES 329,000

ACCUMULATED PROFITS Free Appropriated 1,000,000

TREASURY SHARES (AT COST)

132,000

700,000 1,000,000 (540,000)

144,000

1,800,000

2,050,000

5,000 610,000

2,800,000

-

(60,000) 60,000 -

ORPORATION hanges in Equity December 31, 2012

SHARE CAPITAL Ordinary 2,050,000

RESERVES 610,000

ACCUMULATED PROFITS Free Appropriated 2,800,000

TREASURY SHARES (AT COST)

125,000

88,800 1,500,000 (810,000) 564,000

(828,800)

240,000

67,680 31,800

(631,680) 2,400,000 (550,000) (850,000) (250,000) (66,000)

850,000 250,000 66,000 (165,000) 99,000

3,600 3,304,000

1,166,880

2,023,520

1,166,000

(66,000)

TOTAL 1,288,000 216,000 (120,000)

12000 2000

620,000 855,000 (360,000) 1,000,000 3,499,000

14000 - preference

10000 15000

25000 - ordinary

TOTAL 3,499,000 2,332,000 500,000 (180,000) 844,000 1,000,000 (540,000) 1,800,000 (60,000) 65,000 9,260,000

22000 5000

27000

14000 20000

34000

TOTAL 9,260,000 2,625,000 800,000 (270,000)

25000 8000

1,740,000 (810,000)

30000 25000

31,800 2,400,000 (550,000) (165,000) 102,600 15,164,400

33000

-1200 74,000

186,800

74,000 74000*.1*100)

55000 -1200 112800 112800*.1*56

828800 740000 88800

631680 564000 67680

Accumulated profits share capital-preference premium

Accumulated profits share capital-ordinary premium

BENNY CORPORATION Statement of Changes in Equity For the Year Ended, December 31, 201

SHARE CAPITAL Preference Issuance of 3,000 shares of 10% Non-cumulative, participating Preference share capital at P100 par value Subscribed Share Capital -Preference, 500 shares Subscription receivable-Preference Issuance of 3,000 shares of Ordinary share capital , no par Share dividends distributable -Ordinary Share dividends -ordinary Share premium-Ordinary donated shares Net Income for the period Cash dividends declared Current appropriations for: Contigencies Treasury shares Treasury shartes-Ordinary Purchases -125 shares @ P80 Balances, December 31, 2010

300,000 50,000 (20,000)

330,000

RPORATION hanges in Equity December 31, 2012

SHARE CAPITAL Ordinary

RESERVES

ACCUMULATED PROFITS Free Appropriated

20,000

312,000 31,000

(31,000) 31,800

343,000

51,800

105,000 (25,000) (30,000) (10,000)

30,000 10,000

9,000

40,000

TREASURY SHARES (AT COST)

TOTAL 320,000 50,000 (20,000) 312,000

(10,000) (10,000)

31,800 105,000 (25,000) (10,000) 763,800

AMIEL CORPORATION Statement of Changes in Equity For the Year Ended, December 31, 2012

SHARE CAPITAL Preference Issuance of4,500 shares of 6% Non-cumulative,non- participating Preference share capital at P100 par value Subscribed Share Capital -Preference, 2,000 shares Subscription receivable-Preference Share dividend distributable-Preference

450,000 200,000 (50,000) 25,000

Issuance of6,000 shares of Ordinary share capital at P50 stated value Subscribed Share Capital -Ordinary, 2,000 shares Subscription receivable-Ordinary Share premium-Donated ordinary shares Accumulated profits -free Cash dividends declared -Preference Cash dividends declared -Ordinary Current appropriations for: Sinking fund Treasury shares Treasury shares-Preference Balances, December 31, 2010

625,000

PORATION anges in Equity December 31, 2012

SHARE CAPITAL Ordinary

RESERVES

ACCUMULATED PROFITS Free Appropriated

10,000

(25,000) 300,000 100,000 (60,000)

12,000

8,000

285,000 (30,000) (40,000)

(50,000) (15,000) 340,000

30,000

125,000

50,000 15,000 65,000

TREASURY SHARES (AT COST)

TOTAL 460,000 200,000 (50,000)

312,000

(40,000)

(15,000) (15,000)

(15,000) 867,000