Statement Presentation of Stockholders’

Equity (1 of 2)
Companies report paid-in capital and retained earnings in the
stockholders’ equity section of the balance sheet. Paid-in
capital includes:
1. Capital stock. Preferred stock appears before common
stock because of its preferential rights. Companies report
par value, shares authorized, shares issued, and shares
outstanding for each class of stock.
2. Additional paid-in capital. Excess amounts paid in over par
or stated value and paid-in capital from treasury stock.

Copyright ©2018 John Wiley & Sons, Inc. 46

 Statement Presentation of Stockholders’ Equity
Companies report paid-in capital and retained earnings in the stockholders’ equity section of the
balance sheet. Paid-in capital includes:
1. Capital stock (modal saham) meliputi saham preferen yang muncul sebelum common stock
atau saham biasa karena hak istimewanya. Nah perusahaan ini akan melaporkan per value atau
nilai nominal, shares autorized atau saham resmi, lalu shares issued (saham yang diterbitkan, dan
shares outstanding atau saham yang beredar untuk setiap kelas saham.

Lalu apa perbedaan antara shares autorized dan shares issued?

- jadi kalau shares autorized adalah saham yang ditetapkan atau berwenang yang dapat
diterbitkan pemegang saham itu sendiri, tetapi kadang-kadang tidak semua diterbitkan.
-nah kalau shares issued itu merupakan saham yang sudah pasti di terbitkan dan saham ini tuh
yang akan dikalikan dengan nilai nominalnya (par value). Untuk lebih jelasnya akan di tampilkan di
next slide. Lalu yang kedua..

2 . Additional paid- in capital (tambahan modal yang di setor)

Jadi stockholders equity itu merupakan laporan keuangan yang menunjukkan perubahan dalam perusahaan
kepemilikan. Perusahaan akan melaporkan modal dan laba di tahan atau retained earnings (reterned earth),
dimana untuk melihat stockholders equity dapat menghitungnya dengan cara contributed capital (meliputi
capital stock + additional paid-in capital) selanjutnya ditambahkan dengan retained earnings dan
dikurangi treasury stock.

Baik untuk lebih jelas nya kita akan melihat contoh laporan stockholders equity dari perusahaan graber
 Statement Presentation of Stockholders’
Equity (2 of 2)

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Copyright ©2018 John Wiley & Sons, Inc. 47

 Mcinyatdkdnbrrapabdnyak investor
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Kita dapat mengetahui berapa banyak saham

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Baik selanjutnya saya akan menjelaskan contoh soal stockholders equity dari korporasi jennifer

Mu

minimum

Mr saham resmi
Do It! 3: Stockholders’ Equity (1 of 2)
1

Jennifer Corporation has issued 300,000 shares of $3 par value

common stock. It is authorized to issue 600,000 shares. The paid-in
capital in excess of par value on the common stock is $380,000. The
corporation has reacquired 15,000 shares at a cost of $50,000 and
is currently holding those shares. It also had a cumulative other
comprehensive loss of $82,000. The corporation also has 4,000
shares issued and outstanding of 8%, $100 par value preferred
stock. It is authorized to issue 10,000 shares. The paid-in capital in
excess of par value on the preferred stock is $97,000. Retained
earnings is $610,000.
Prepare the stockholders’ equity section of the balance sheet.

Copyright ©2018 John Wiley & Sons, Inc. 48

 Do It! 3: Stockholders’ Equity (2 of 2)
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capital .

Copyright ©2018 John Wiley & Sons, Inc. 49