【每日一练】ACCA F3（ June 2014）

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to  each multiple choice question.
Each question is worth 2 marks.

At 31 December 20X4 a company’s capital structure was as follows:
                                                                $
Ordinary share capital                       125,000
(500,000 shares of 25c each)
Share premium account                    100,000

In the year ended 31 December 20X5 the company made a rights issue of 1 share for every 2 held at $1 per share and this was taken up in full. Later in the year the company made a bonus issue of 1 share for every 5 held, using the share premium account for the purpose.
What was the company’s capital structure at 31 December 20X5?
Ordinary share capital Share premium account
A $450,000 $25,000
B $225,000 $250,000
C $225,000 $325,000
D $212,500 $262,500

Answer：

B
Share capital Share premium
                                                                 $                          $
Balance b/f                                       125,000                100,000
Rights issue                                         62,500                187,500
Bonus issue                                         37,500                 (37,500)

                                                           ––––––––                ––––––––

Balance c/f                                         225,000                 250,000

                                                            ––––––––               ––––––––
 

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