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Mac Corporation mostr las siguientes cuentas de capital de los accionistas al 31 de diciembre...

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Accounting

Mac Corporation mostr las siguientes cuentas de capital de los accionistas al 31 de diciembre de 200K.

Capital social, P150 valor nominal, autorizado 25,000 acciones emitidas 20,000 acciones P 3, 000 000

Prima de acciones 200 000

Utilidades retenidas 240 000

Proporcione el asiento de Diario para registrar la recapitalizacin bajo cada uno de los siguientes supuestos independientes:

a. Todas las acciones emitidas se cancelan a cambio de capital social sin valor nominal con un valor declarado de P125 por accin.

b. Todas las acciones emitidas se cancelan a cambio de capital social sin valor nominal con un valor declarado de P160 por accin.

C. El valor nominal se reduce a P145 por accin.

d. El valor nominal se incrementa a P155 por accin

mi. Se declara y afecta una divisin de acciones de cinco (5) acciones nuevas con un valor nominal de P30 por accin por cada accin antigua.

F. Se declara y afecta una divisin de acciones de dos (2) acciones antiguas por cada accin nueva con un valor nominal de P300 por accin

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