Contabilidad

I. Capítulo 13
A. Journalize
1. Issuing par value common stock for cash.
a) Dr. Cash 2000
Cr. Common stock 2000
(To record issuance of 2000 shares of $1 par common stock at par.)
b)Dr. Cash 5000
Cr. Common stock 1000
Cr. PIC in excess on common stock 4000
(To record issuance of 1000 shares of $1 par common stock.)
c) Dr. Cash 5000
Cr. Common stock1000
Cr. PIC in excess on state value 4000
(To record issuance of 5000 shares of $5 stated value no-par stock.)
2. Issuing common stock for service or noncash assets.
a) Dr. Organizationexpenses 5000
Cr. Common stock 4000
Cr. PIC in excess par common stock 1000
(To record issuance of 4000 shares of $1par value stock to attorneys.)
b) Dr. Land 80000
Cr. Common stock50000
Cr. PIC in excess par common stock 30000
(To record issuance of 10000 shares of $5 par value stock for land.)
3. Purchase of treasury stock.
a) Dr. Treasury stock 32000
Cr.Cash 32000
(To record purchase of 4000 shares of treasury stock at $8 per shares.)
4. Disposal of treasury.
a) Dr. Cash 10000
Cr. Treasury stock 8000
Cr. PIC from treasury stock2000
(To record sale of 1000 shares oftreasury stock above cost.)
b) Dr. Cash 5600
Dr. PIC from treasury stock 800
Cr. Treasury stock 6400
(To record sale of 800 shares oftreasury stock below cost.)
5. Closing entry to transfer net income to retained earnings.
a) Dr. Net Income 120000
Cr. Income Summary 120000
Dr. Income Summary 120000
Cr. Retainedearnings 120000
(To close income summary and transfer net income to retained earnings.)
B. Ejercicio E13-11
a) Dr. Cash 130000
Cr. Capital stock 100000
Cr. PIC in excess of par capitalstock 30000
b) Dr. Cash 600000
Cr. Capital stock 500000
Cr. PIC in excess of par capital stock 100000
c) Dr. Treasury stock 15000
Cr. Cash 15000
d) Dr. Cash...