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

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

更多精彩：

ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们

ACCA学历项目：英国伦敦大学专业会计硕士（UOL）学位申请

ACCA会员分享 | 会计人成长重在“宽度”与“高度”