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Warrren / Irsan Lubis

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Chapter
Chapter
12
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Modal Modal Saham Saham
Accounting, 21
st
Edition
Warren Reeve Fess
Disadur oleh Irsan Lubis, SE,Ak
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Karyawan
Manager
(dipilih oleh Dewan Direksi)
Dewan Direksi
(dipilih oleh stockholders)
Struktur Organisasi Perusahaan
Struktur Struktur Organisasi Organisasi Perusahaan Perusahaan
Pemegang Saham (Stockholders)
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Modal Saham
Modal Modal Saham Saham
AKTIVA
Kewajiban
Stockholders
Equity
Modal = Aktiva Kewajiban
Menunjukkan bagian pemilikan stockholder
atas aktiva perusahaan
Modal
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Assets
Stockholders Equity
Stockholders Equity Stockholders Equity
Liabilities
Stockholders
Equity
Stockholders
Equity
Ada 2 sumber
perolehan Modal
pemegang saham.
Ada 2 sumber
perolehan Modal
pemegang saham.
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Stockholders Equity:
Modal Modal Disetor Disetor: :
Modal Modal saham saham xxxx
Total $xxxxx
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Investasi Investasi
Pemegang Pemegang
Saham Saham
Stockholders Equity
Stockholders Equity Stockholders Equity
Assets
Liabilities
Stockholders
Equity
Stockholders
Equity
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Stockholders Equity:
Paid-in capital:
Common stock $xxxxx
Laba Laba yang yang ditahan ditahan xxxx xxxx
Total $xxxxx
Perolehan Perolehan Laba Laba
yang yang
diinvestasikan diinvestasikan
kembali kembali
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Stockholders Equity
Stockholders Equity Stockholders Equity
Assets
Liabilities
Stockholders
Equity
Stockholders
Equity
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Disetujui
Diterbitkan Diterbitkan
Beredar
Jumlah lembar saham
Modal Sahamyg disetor
Modal Modal Saham Saham yg yg disetor disetor
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Ada 2 jenis saham yaitu Saham Biasa (common
stock) dan Saham Prioritas (preferred stock).
Kelebihan preferred stocks dibandingkan
common stocks adalah dalam pembagian
dividen
Pembagian
DIVIDEN
Saham Saham Biasa Biasa
Saham Saham
Prioritas Prioritas
Jenis-Jenis Saham
Jenis Jenis- -Jenis Jenis Saham Saham
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Saham Biasa pemilik saham memiliki hak
untuk dipilih menjadi Direksi, mendapat
pembagian laba, dan hak untuk mendapatkan
tambahan pembelian saham
Saham Prioritaspemilik saham memiliki hak
istimewa dalam hal pembagian dividen dan
ketika terjadi likuidasi
Perbedaan Saham Biasa & Prioritas
Perbedaan Perbedaan Saham Saham Biasa Biasa & & Prioritas Prioritas
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Nonparticipating Preferred Stock
Nonparticipating Preferred Stock Nonparticipating 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 20,000
40,000
Amount distributed $10,000 $35,000
$22,000
2005 2006 2007
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Nonparticipating Preferred Stock
Nonparticipating Preferred Stock Nonparticipating Preferred Stock
Dividends per share:
Preferred $ 4.00 $ 4.00 $ 4.00
Common $ 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
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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 Stock
Cumulative Preferred Stock Cumulative Preferred Stock
So, preferred
dividends are two
years in arrears.
So, preferred
dividends are two
years in arrears.
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On March 7, 2007, the board of directors
declares dividends of $22,000.
Cumulative Preferred Stock
Cumulative Preferred Stock Cumulative Preferred Stock
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$4.000
$4,000
$4,000
Cumulative Preferred Stock
Cumulative Preferred Stock Cumulative Preferred Stock
Preferred Stock Dividends
Preferred Stock Dividends
Dividends Paid in 2007
Dividends 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
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Other Sources of Paid-in Capital
Other Sources of Paid Other Sources of Paid- -in Capital in 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
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A corporation is authorized to issue 10,000
shares of preferred stock, $100 par, and
100,000 shares of common stock, $20 par.
Issuing Stock
Issuing Stock Issuing Stock
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Issuing Stock
Issuing Stock Issuing 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 00
Common Stock 1,000000 00
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Issuing Stock
Issuing Stock Issuing Stock
Common Stock and Preferred Stockaccounts 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 Stockaccounts are
controlling accounts. A record of each
stockholders name, address, and number of shares
is kept in a stockholders subsidiary ledger.
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Issuing Stock at a Premium
Issuing Stock at a Premium Issuing 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 00
Paid-in Capital in Excess of Par--
Preferred Stock 10 000 00
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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 Premium
Issuing Stock at a Premium Issuing Stock at a Premium
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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 00
Paid-in Capital in Excess of Par 20 000 00
Issuing Stock at a Premium
Issuing Stock at a Premium Issuing Stock at a Premium
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Stock issued for assets other than cash should be
recorded at the fair market value of theasset or
fair market value of the stock, whichever can be
more clearly determined.
Issuing Stock at a Premium
Issuing Stock at a Premium Issuing Stock at a Premium
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Issuing Stock at No-Par
Issuing Stock at No Issuing Stock at No- -Par Par
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
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Issuing Stock at No-Par
Issuing Stock at No Issuing Stock at No- -Par Par
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
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Issuing Stock at No-Par
Issuing Stock at No Issuing Stock at No- -Par Par
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.
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Issuing Stock at No-Par
Issuing Stock at No Issuing Stock at No- -Par Par
Also, no-par stock may be
assigned a stated valueper
share. The stated value is
recorded similar to a par value.
Also, no-par stock may be
assigned a stated valueper
share. The stated value is
recorded similar to a par value.
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Issuing Stock with a Stated Value
Issuing Stock with a Stated Value Issuing 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 00
Paid-in Capital in Excess of
Stated Value 15 000 00
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Treasury Stock Transactions
Treasury Stock Transactions Treasury 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.
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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 Transactions
Treasury Stock Transactions Treasury Stock Transactions
A commonly used method of
accounting for treasury stock is the cost
method.
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Treasury Stock Transactions
Treasury Stock Transactions Treasury Stock Transactions
Cost 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
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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 00
Paid-in Capital from sale of
Treasury Stock 3 000 00
Treasury Stock Transactions
Treasury Stock Transactions Treasury Stock Transactions
Cost Method
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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 Transactions
Treasury Stock Transactions Treasury Stock Transactions
Cost Method
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The End
The End
Chapter 12 Chapter 12
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