Question Tag: Redemption

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FA – Nov 2012 – L1 – SB – Q3 – Accounting Concepts

Prepare journal entries, ledger accounts, and a revised statement of financial position after the redemption of preference shares.

Josephine Limited has an Authorized share capital of 15,000,000 Ordinary Shares of N1 each and 2,000,000 5% Redeemable Preference Shares of N1 each. The Statement of Financial Position of the company as at 31 December 2010 is as follows:

The preference shares are redeemable at N1.10 per share, and it was decided that they should be redeemed on 2 January 2011. In order to provide the necessary funds for the redemption, the short-term investments were sold for N1,600,000.

Required:
Prepare journal entries, necessary ledger accounts, and the Statement of Financial Position after the transaction has been completed.

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FA – Nov 2012 – L1 – SB – Q3 – Accounting Concepts

Prepare journal entries, ledger accounts, and a revised statement of financial position after the redemption of preference shares.

Josephine Limited has an Authorized share capital of 15,000,000 Ordinary Shares of N1 each and 2,000,000 5% Redeemable Preference Shares of N1 each. The Statement of Financial Position of the company as at 31 December 2010 is as follows:

The preference shares are redeemable at N1.10 per share, and it was decided that they should be redeemed on 2 January 2011. In order to provide the necessary funds for the redemption, the short-term investments were sold for N1,600,000.

Required:
Prepare journal entries, necessary ledger accounts, and the Statement of Financial Position after the transaction has been completed.

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