chapter 12 mmoodal saham - komputer akuntansi perpajakan · warrren / irsan lubis 3 5...
TRANSCRIPT
Warrren / Irsan Lubis
1
1
Chapter Chapter 1212Modal Modal SahamSaham
Accounting, 21st Edition
Warren Reeve Fess
Disadur oleh Irsan Lubis, SE,Ak
2
Karyawan
Manager(dipilih oleh Dewan Direksi)
Dewan Direksi(dipilih oleh stockholders)
Struktur Organisasi PerusahaanStrukturStruktur OrganisasiOrganisasi PerusahaanPerusahaan
Pemegang Saham (Stockholders)
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
2
3
Modal SahamModal Modal SahamSaham
AKTIVAKewajiban
Stockholders’Equity
Modal = Aktiva – KewajibanMenunjukkan bagian pemilikan stockholder
atas aktiva perusahaan
Modal
4
Assets
Stockholders’ EquityStockholders’ EquityStockholders’ Equity
Liabilities
Stockholders’Equity
Stockholders’ Equity
Ada 2 sumberperolehan Modal pemegang saham.
Ada 2 sumberperolehan Modal pemegang saham.
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
3
5
Stockholders’ Equity:Modal Modal DisetorDisetor::
Modal Modal sahamsaham xxxxTotal $xxxxx
1
InvestasiInvestasiPemegangPemegang
SahamSaham
Stockholders’ EquityStockholders’ EquityStockholders’ Equity
AssetsLiabilities
Stockholders’Equity
Stockholders’ Equity
6
Stockholders’ Equity:Paid-in capital:
Common stock $xxxxxLabaLaba yang yang ditahanditahan xxxxxxxx
Total $xxxxxPerolehanPerolehan LabaLaba
yang yang diinvestasikandiinvestasikan
kembalikembali
2
Stockholders’ EquityStockholders’ EquityStockholders’ Equity
AssetsLiabilities
Stockholders’Equity
Stockholders’ Equity
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
4
7
Disetujui
DiterbitkanDiterbitkan
Beredar
Jumlah lembar saham
Modal Saham yg disetorModal Modal SahamSaham ygyg disetordisetor
8
Ada 2 jenis saham yaitu Saham Biasa (common stock) dan Saham Prioritas (preferred stock).
Kelebihan preferred stocks dibandingkancommon stocks adalah dalam pembagian
dividen
PembagianDIVIDEN
SahamSaham BiasaBiasaSahamSahamPrioritasPrioritas
Jenis-Jenis SahamJenisJenis--JenisJenis SahamSaham
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
5
9
Saham Biasa — pemilik saham memiliki hakuntuk dipilih menjadi Direksi, mendapatpembagian laba, dan hak untuk mendapatkantambahan pembelian saham
Saham Prioritas— pemilik saham memiliki hakistimewa dalam hal pembagian dividen danketika terjadi likuidasi
Perbedaan Saham Biasa & PrioritasPerbedaanPerbedaan SahamSaham BiasaBiasa & & PrioritasPrioritas
10
Nonparticipating Preferred StockNonparticipating Preferred StockNonparticipating Preferred Stock
A nonparticipating preferred stock is limited to a certain amount. Assume 1,000 shares of $4 nonparticipating preferred stock and 4,000 shares of common stock and the following:
Net income $20,000 $55,000$62,000
Amount retained 10,000 20,00040,000Amount distributed $10,000 $35,000
$22,000
2005 2006 2007
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
6
11
Nonparticipating Preferred StockNonparticipating Preferred StockNonparticipating Preferred Stock
Dividends per share:Preferred $ 4.00 $ 4.00 $ 4.00Common $ 1.50 $ 7.75 $ 4.50
Amount distributed $10,000 $35,000$22,000
Preferred dividend (1,000 shares) 4,000 4,000 4,000
Common dividend(4,000 shares) $6,000 $31,000
$18,000
12
Assume 1,000 shares of $4 cumulative preferred stock
and 4,000 shares of common stock. No dividends were
paid in 2005 and 2006.
Cumulative Preferred StockCumulative Preferred StockCumulative Preferred Stock
So, preferred dividends are two years in arrears.
So, preferred dividends are two years in arrears.
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
7
13
On March 7, 2007, the board of directors declares dividends of $22,000.
Cumulative Preferred StockCumulative Preferred StockCumulative Preferred Stock
14
$4.000
$4,000
$4,000
Cumulative Preferred StockCumulative Preferred StockCumulative Preferred Stock
Preferred Stock DividendsPreferred Stock Dividends Dividends Paid in 2007Dividends Paid in 2007
Total dividends paid, $22,000
$4,000
2005(In arrears) $4,000
2006(In arrears) $4,000
2007(Current dividend)
Preferred Stock
Common Stock
$10,000$10,000
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
8
15
Other Sources of Paid-in CapitalOther Sources of PaidOther Sources of Paid--in Capitalin Capital
On April 20 the city of Moraine donated land to Merrick Corporation as an incentive
to relocate its headquarters to Moraine. The land was valued at $500,000.
Apr. 20 Land 500 000 00
Recorded land donated by the city of Moraine.
Donated Capital 500 000 00
16
A corporation is authorized to issue 10,000 shares of preferred stock, $100 par, and
100,000 shares of common stock, $20 par.
Issuing StockIssuing StockIssuing Stock
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
9
17
Issuing StockIssuing StockIssuing Stock
On April 1, one-half of each class of authorized stock is issued at par for cash.
On April 1, one-half of each class of authorized stock is issued at par for cash.
Apr. 1 Cash 1,500000 00
Issued preferred stock and common stock at par.
Preferred Stock 500 000 00Common Stock 1,000000 00
18
Issuing StockIssuing StockIssuing Stock
Common Stock and Preferred Stock accounts are controlling accounts. A record of each
stockholders’ name, address, and number of shares is kept in a stockholders’ subsidiary ledger.
Common Stock and Preferred Stock accounts are controlling accounts. A record of each
stockholders’ name, address, and number of shares is kept in a stockholders’ subsidiary ledger.
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
10
19
Issuing Stock at a PremiumIssuing Stock at a PremiumIssuing Stock at a Premium
On March 15, Caldwell Company issues 2,000 shares of $50 par preferred stock for cash at $55.On March 15, Caldwell Company issues 2,000
shares of $50 par preferred stock for cash at $55.
Mar. 15 Cash 110 000 00
Issued 2,000 shares of $50 par preferred stock at $55.
Preferred Stock 100 000 00Paid-in Capital in Excess of Par--
Preferred Stock 10 000 00
20
When stock is issued for more than its par, the stock has sold at a
premium. It has sold at a discount if issued for less than its par.
When stock is issued for more than its par, the stock has sold at a
premium. It has sold at a discount if issued for less than its par.
The $10,000 excess is recorded in a separate account because some states do
not consider this to be part of legal capital and may be used for dividends.
The $10,000 excess is recorded in a separate account because some states do
not consider this to be part of legal capital and may be used for dividends.
Issuing Stock at a PremiumIssuing Stock at a PremiumIssuing Stock at a Premium
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
11
21
On Nov. 12, a corporation acquired land for which the fair market value cannot be determined. The corporation
issued 10,000 shares of $10 par common that has a current market value of $12 in exchange for the land.
On Nov. 12, a corporation acquired land for which the fair market value cannot be determined. The corporation
issued 10,000 shares of $10 par common that has a current market value of $12 in exchange for the land.
Nov.12 Land 120 000 00
Issued $10 par common stock valued at $12 per share, for land.
Common Stock 100 000 00Paid-in Capital in Excess of Par 20 000 00
Issuing Stock at a PremiumIssuing Stock at a PremiumIssuing Stock at a Premium
22
Stock issued for assets other than cash should be recorded at the fair market value of the asset or fair market value of the stock, whichever can be
more clearly determined.
Issuing Stock at a PremiumIssuing Stock at a PremiumIssuing Stock at a Premium
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
12
23
Issuing Stock at No-ParIssuing Stock at NoIssuing Stock at No--ParPar
On February 23, a corporation issues 10,000 shares of no-par common stock at $40 a share. On February 23, a corporation issues 10,000
shares of no-par common stock at $40 a share.
Feb. 23 Cash 400 000 00
Issued 10,000 shares of no-par common stock at $40.
Common Stock 400 000 00
24
Issuing Stock at No-ParIssuing Stock at NoIssuing Stock at No--ParPar
Later, on March 9, the corporation issues 1,000 additional shares at $36.Later, on March 9, the corporation
issues 1,000 additional shares at $36.
Mar. 9 Cash 36 000 00
Issued 1,000 shares of no-par
common stock at $36.
Common Stock 36 000 00
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
13
25
Issuing Stock at No-ParIssuing Stock at NoIssuing Stock at No--ParPar
Some states require that the entire proceeds from the sale of no-par stock be treated as legal capital.
Some states require that the entire proceeds from the sale of no-par stock be treated as legal capital.
26
Issuing Stock at No-ParIssuing Stock at NoIssuing Stock at No--ParPar
Also, no-par stock may be assigned a stated value per share. The stated value is
recorded similar to a par value.
Also, no-par stock may be assigned a stated value per share. The stated value is
recorded similar to a par value.
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
14
27
Issuing Stock with a Stated ValueIssuing Stock with a Stated ValueIssuing Stock with a Stated Value
On March 30, issued 1,000 shares of no-par common stock at $40; stated value, $25.
On March 30, issued 1,000 shares of no-par common stock at $40; stated value, $25.
Mar. 30 Cash 40 000 00
Issued 1,000 shares of no-par common stock at $36; stated value, $25.
Common Stock 25 000 00Paid-in Capital in Excess of
Stated Value 15 000 00
28
Treasury Stock TransactionsTreasury Stock TransactionsTreasury Stock Transactions
Occasionally, a corporation buys back its own stock for the purpose of later reissuing it. This stock is
referred to as treasury stock.
Occasionally, a corporation buys back its own stock for the purpose of later reissuing it. This stock is
referred to as treasury stock.
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
15
29
Treasury stock is stock that:1. has been issued as fully paid.2. has been reacquired by the
corporation.3. has not been canceled or reissued.
Treasury Stock TransactionsTreasury Stock TransactionsTreasury Stock Transactions
A commonly used method of accounting for treasury stock is the cost method.
30
Treasury Stock TransactionsTreasury Stock TransactionsTreasury Stock TransactionsCost Method
On January 5, a firm purchased 1,000 shares of treasury stock (common stock,
$25 par) at $45 per share.
On January 5, a firm purchased 1,000 shares of treasury stock (common stock,
$25 par) at $45 per share.
Jan. 5 Treasury Stock 45 000 00
Purchased 1,000 shares of treasury stock at $45.
Cash 45 000 00
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
16
31
On June 2, sold 200 shares of treasury stock at $60 per share.On June 2, sold 200 shares of
treasury stock at $60 per share.
June 2 Cash 12 000 00
Sold 200 shares of treasury stock at $60.
Treasury Stock 9 000 00Paid-in Capital from sale of
Treasury Stock 3 000 00
Treasury Stock TransactionsTreasury Stock TransactionsTreasury Stock TransactionsCost Method
32
On September 3, sold 200 shares of treasury stock at $40 per share.On September 3, sold 200 shares of treasury stock at $40 per share.
Sep. 3 Cash 8 000 00
Paid-in Capital from Sale of
Treasury Stock 1 000 00
Sold 200 shares of treasury stock at $60.
Treasury Stock 9 000 00
Treasury Stock TransactionsTreasury Stock TransactionsTreasury Stock TransactionsCost Method
PDF created with pdfFactory Pro trial version www.pdffactory.com
Warrren / Irsan Lubis
17
33
The EndThe End
Chapter 12Chapter 12
PDF created with pdfFactory Pro trial version www.pdffactory.com