北大光华会计课8(49页).pptVIP

以盈余公积弥补亏损时，借记“盈余公积”，贷记“利润分配——盈余公积转入”。 以盈余公积分配现金股利时，借记“盈余公积”，贷记“应付股利”。 以盈余公积派送新股时，借记“盈余公积”，贷记“股本”及“资本公积——股本溢价”。 四、留存收益——（一）盈余公积的核算 未分配利润是企业留待以后年度进行分配的结存利润，也是企业所有者权益的组成部分。未分配利润有两层含义：一是留待以后年度处理的利润；二是未指定特定用途的利润。 在会计核算上，未分配利润是通过“利润分配”科目进行核算的，具体来说是通过“利润分配”科目之下“未分配利润”明细科目进行核算的。 四、留存收益——（二）未分配利润的核算 五、现金和股票股利 (declaration of a cash dividend) 50,000 Dividends payable 50,000 Retained earnings Dec 1 Credit Debit Account Date On December 1, 2006, Media General declares a 50 cents per share dividend on 100,000 shares of $10 par value stock: Declaration Date CASH AND STOCK DIVIDENDS (payment of cash dividend) 50,000 Cash 50,000 Dividends payable Jan 23 Credit Debit Account Date On January 23, 2007, Media General pays the previously declared dividend. PAYMENT DATE STOCK DIVIDENDS A pro rata distribution of stock to existing stockholders. Decreases retained earnings and increases in paid-in capital. Small dividend ( 20%) valued at FMV Large dividend (20%) valued at Par/Stated No effect on Total Assets or Stockholders’ Equity. ENTRIES FOR STOCK DIVIDENDS Medland Corporation has a balance of $300,000 in retained earnings and declares a 10% stock dividend on its 50,000 shares of $10 par value common stock. The FMV of its stock is $15 per share and the 5000 shares are issued. The following entries would be made at the date of declaration: (declaration of 10% stock dividend ) 25,000 Paid-in capital in excess of par 50,000 Common stock dividends distributable 75,000 Retained earnings Declaration Credit Debit Account Date STOCK DIVIDEND EFFECTS 55,000 50,000 Outstanding shares $800,000 $800,000 Total stockholders’ equity 225,000 300,000 Retained earnings 575,000 500,000 Total paid-in capital 25,000 0 Paid-in capital in excess of par value $550,000 $500,000 Common stock, $10 par Paid-in capital Stockho