(MODAL SAHAM)
Jenis Perusahaan:
Perusahaan Perorangan
dan Firma
Sulit berkembang krn terbatasnya kemampuan utk
mengakumulasikan modal & dana untuk memperluas operasi
Perusahaan Perseroan
Kekurangan:
- Pajak berganda (double taxation); Pajak Penghasilan Badan dan individu pemegang saham sebagai
pemodal dikenakan Pajak Penghasilan Perseorangan atas penghasilan berupa dividen yang dibagikan
oleh perusahaan.
SAMPLE CORPORATION
ORGANIZATION CHART
President
Treasurer Controller
Komponen Modal Saham:
Komponen modal saham dapat dilihat dalam pencantuman
modal saham di Laporan keuangan.
Contoh kasus:
PT ‘Park Ji Sung’ pada saat pendirian mengotorisasi
pengeluaran saham sebanyak 10.000.000 lembar dengan
nilai nominal Rp. 1000 per lembar. Jumlah yang disetujui
untuk diedarkan adalah 4.000.000 lembar dan dijual dengan
harga Rp. 3000 per lembar. 60% dari jumlah tersebut sudah
dibayar oleh pembeli
Komponen Modal Saham:
MODAL SAHAM
Ditambah:
Kelebihan pembayaran atas nilai nominal Rp. 8.000.000.000
Modal Saham Rp.10.400.000.000
Jenis Saham
Saham Biasa (Common Stock)
- Dgn nilai nominal
- Tanpa nilai nominal, ttp tercatat pada saat dikeluarkan
- Tanpa nilai nominal dan tdk tercatat pada saat dikeluarkan
1000
1000
ACCOUNTING FOR COMMON
STOCK ISSUES at GREATER
THAN PAR VALUE
5,000
1,000
4,000
ACCOUNTING FOR COMMON
STOCK ISSUES with STATED
VALUES
Paid-in Capital in Excess of Stated Value is reported
as part of paid-in capital in the stockholders’ equity
section. When no-par stock does not have a stated
value, the entire proceeds from the issue become legal
capital and are credited to Common Stock. If
Hydro-Slide does not assign a stated value to its no-
par stock, the issuance of the 5,000 shares at $8 per
share for cash is recorded as follows:
40,000
40,000
ACCOUNTING FOR COMMON
STOCK ISSUES at GREATER
THAN STATED VALUES
When no-par common stock has a stated value, the
entries are similar to those for par value stock. The
stated value represents legal capital and therefore is
credited to Common Stock. When the selling price of
no-par stock exceeds stated value, the excess is
credited to Paid-in Capital in Excess of Stated Value.
Hydro-Slide, Inc. issues 5,000 shares of $5 stated value
no-par stock at $8 per share for cash. The entry is:
40,000
25,000
15,000
ACCOUNTING FOR COMMON
STOCK ISSUES for ASSETS
OTHER THAN CASH
Athletic Research Inc. is a publicly held corporation whose $5 par
value stock is actively traded at $8 per share. The company issues
10,000 shares of stock to acquire land recently advertised for sale at
$90,000. On the basis of these facts the market price of the
consideration given is the most clearly evident value. The par or
stated value of the stock is never a factor in determining the cost of the
assets received. The entry is:
80,000
50,000
30,000