Dulutive Securities etc Flashcards
Issuance of stock options to employees
Dr. Compensation Expense
Cr. Additional Paid-in Capital - Stock Options
Exercise of employee stock options
Dr. Cash
Dr. Additional Paid-in Capital - Stock Options
Cr. Common Stock
Cr. Additional Paid-in Capital
Issuance of convertible bonds
Dr. Cash
Cr. Convertible Bonds Payable
Cr. Premium on bond payable
Conversion of convertible bonds to common stock
Dr. Convertible Bonds Payable
Dr. Premium on bonds payable
Cr. Common Stock
Cr. Additional Paid-in Capital
Issuance of convertible preferred stock
Dr. Cash
Cr. Convertible Preferred Stock
Conversion of convertible preferred stock to common stock
Dr. Convertible Preferred Stock
Cr. Common Stock
Cr. Additional Paid-in Capital
Recording compensation expense for performance-based stock options
Solution:
Dr. Compensation Expense
Cr. Additional Paid-in Capital - Stock Options
Forfeiture of unvested stock options
Dr. Additional Paid-in Capital - Stock Options
Cr. Compensation Expense
Payment of interest on convertible bonds
Dr. Interest Expense
Cr. Cash
Accretion of discount on convertible bonds
Dr. Interest Expense
Cr. Bonds Payable
Preffed stocks with detachable stock warrants-issued
Dr. Cash
Cr. Preferred stock (par)
Cr. APIC from PS (FMV-par)
Cr. APIC from stock warrants
Preffed stocks with detachable stock warrants-exercised
Dr. Cash
Dr. APIC from stock warrants
Cr. Common stock
Cr. APIC from common stock
