DESCOGEF (UEMOA OEC-CI) Practice Questions - DESCOGEF - Diplôme D'Études Supérieures De Comptabilité Et De Gestion Financière (Côte D'Ivoire UEMOA) Exam

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A public limited company (SA) incorporated in Abidjan increases its share capital by issuing 10,000 new shares with a nominal par value of 10,000 FCFA at an issue price of 14,000 FCFA per share. What is the total Share Premium (Prime d'émission) recorded in equity under SYSCOHADA?

40,000,000 FCFA credited to compte 1051 Primes d'émission 140,000,000 FCFA credited to compte 101 Capital social 100,000,000 FCFA credited to compte 1051 Primes d'émission 4,000,000 FCFA credited to compte 131 Résultat net

Correct Answer:

40,000,000 FCFA credited to compte 1051 Primes d'émission

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