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Share Issue

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Share Issue

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • October 27, 2021 at 3:24 am #639166
    Nikitagarwal
    Participant
    • Topics: 154
    • Replies: 147
    • ☆☆☆

    An entity had 1 million shares in issue on 1 January 20X1. They issued
    200,000 shares at market value on 1 April 20X1, followed by a 1 for 5
    bonus issue on 1 August 20X1, with a further 300,000 issued at market
    value on 1 October 20X1.
    If profit for the year ending 31 December 20X1 is $220,000, what is
    the basic earnings per share?

    My calculation :
    Bf- 1,000,000
    1st April – 150,000
    Bonus – 240,000
    1st Oct – 11- 75,000
    TOTAL = 1,465,000
    As per book = 1,455,000

    Please help me understand the mistake here?

    October 30, 2021 at 9:51 am #639459
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7172
    • ☆☆☆☆☆

    They have issued 200,000 shares at 1 April and not the 150,000 that you are showing. Try changing this to see if it then works out.

    Thanks

  • Author
    Posts
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