EKUTA8: MODAL D8ETOR EKUTA8: MODAL D8ETOR

{MODAL 8AHAM_ {MODAL 8AHAM_

Jenis Perusahaan:
Perusahaan Perorangan Perusahaan Perorangan
dan Firma dan Firma
SuIit berkembang krn terbatasnya kemampuan utk
mengakumuIasikan modaI & dana untuk memperIuas operasi
Perusahaan Perseroan
AdaIah perusahaan yg memisahkan manajemen dari pemiIik
perusahaan/pemiIik modaI. PemiIik modaI mempercayakan dananya
utk dioperasikan oIeh keIompok yg mereka percaya (fiduciary group),
yaitu manajemen.
Para pemiIik dana mempunyai tanda pemiIikan yang disebut: SAHAM
Keunggulan perusahaan perseroan: Keunggulan perusahaan perseroan:
Memungkinkan untuk dapat mengakumuIasikan atau menghimpun
sumberdaya modaI yang Iebih besar
Lebih menjamin perusahaan untuk bisa beroperasi pada tingkat
atau skaIa kegiatan yang ekonomis
Lebih berpeIuang untuk bisa go pubIic atau akses ke pasar modaI
dimana sumber dana Iebih mudah didapat oIeh perusahaan yang
bisa beroperasi secara efisien dan efektif
Kekurangan: Kekurangan:
Pajak berganda (doubIe taxation); Pajak PenghasiIan Badan dan
individu pemegang saham sebagai pemodaI dikenakan Pajak
PenghasiIan Perseorangan atas penghasiIan berupa dividen yang
dibagikan oIeh perusahaan.
SAMPLE CORPORATION ORGANIZATION
CHART
SAMPLE CORPORATION ORGANIZATION
CHART
StockhoIders
Board of
Directors
President
Vice-President
Finance
Vice-President
Marketing
Corporate
Secretary
Vice-President
Production
Vice-President
PersonneI
Treasurer ControIIer
The president is the The controller`s
chief executive officer responsibilities include
(CEO) with direct 1 maintaining the
responsibility for accounting records
managing the business. 2 maintaining adequate
The chief accounting internal control system
officer is the controller. 3 preparing financial
statements, tax returns
and internal report
Komponen Modal 8aham: Komponen Modal 8aham:
omponen modaI saham dapat diIihat daIam pencantuman
modaI saham di Laporan keuangan.
Contoh kasus:
PT 'Park Ji Sung' pada saat pendirian mengotorisasi
pengeIuaran saham sebanyak 10.000.000 Iembar dengan
niIai nominaI Rp. 1000 per Iembar. JumIah yang disetujui
untuk diedarkan adaIah 4.000.000 Iembar dan dijuaI dengan
harga Rp. 3000 per Iembar. 60% dari jumIah tersebut sudah
dibayar oIeh pembeIi
Komponen Modal 8aham: Komponen Modal 8aham:
MODAL SAHAM
4/al saham (nilai n4minal Rp. 1000/lbr)
/i494risasi un9uk /ie/arkan 10.000.000 lbr
Rp. 10.000.000.000
Dikurangi:
Jumlah yg belum /ise9ujui un9uk /ikeluarkan
6.000.000 lbr (Rp. 6.000.000.000)
Rp. 4.000.000.000
Dijual 9e9api belum /ise94r (Rp.1.600.000.000)
4/al saham su/ah /ise94r Rp. 2.400.000.000
Di9ambah:
Kelebihan pembayaran a9as nilai n4minal Rp. 8.000.000.000
4/al Saham Rp.10.400.000.000
enis 8aham enis 8aham
Saham Biasa (Common Stock)
- Dgn niIai nominaI
- Tanpa niIai nominaI, ttp tercatat pada saat dikeIuarkan
- Tanpa niIai nominaI dan tdk tercatat pada saat dikeIuarkan
Saham Prioritas/Preferen (Preferred Stock):
Jenis: - CaIIabIe; Saham dapat ditebus kembaIi atas opsi
perusahaan penerbit
- ConvertibIe; PemodaI dapat menukarkan porto foIio
investasinyayang saham prioritas ke bentuk
saham biasa
- RedeemabIe; Harus diIunasi atau dibayar kembaIi
pada tanggaI tertentu sesuai dg kontraknya
enis 8aham enis 8aham
IausuI:
- Saham Prioritas omuIatif, Partisipatif
- Saham Prioritas omuIatif, tidak Partisipatif
- Saham Prioritas tidak omuIatif, Partisipatif
- Saham Prioritas tidak komuIatif dan tidak Partisipatif
omuIatif: berhak memperoIeh dividen pada setiap tahun
bukunya. ApbI daIam suatu tahun buku dividen
beIum dibayarkan (disebut dividen menunggak),
dividen tersebut tetap harus dibayarkan terIebih
dahuIu
Partisipatif: Bisa memperoIeh tambahan dividen seteIah
dividen dIm jumIah tertentu sudah dibayarkan
kepada para pemegang saham biasa
Hak Pemegang 8aham Hak Pemegang 8aham
ku9 ser9a /alam pengel4laan perusahaan a9au memilih
angg49a /ireksi /an menen9ukan kebijakan s9ra9egis
perusahaan
en/apa9kan pembagian laba /alam ben9uk /ivi/en
yang /ibagikan 4leh perusahaan
en/apa9kan ak9iva bersih, apabila perusahaan
/ilikui/asi
emper9ahankan jumlah rela9if saham yang /imiliki,
melalui pembelian saham baru yang /i9erbi9kan
perusahaan (preemptive right)
N49e: Pemegang saham pri4ri9as men/apa9kan hak p4in9
2 & 3 /i/ahulukan /rp/ pemegang saham biasa
eberapa istilah: eberapa istilah:
Saham yang /i494risasi (Au9h4rize/)
Saham yang bere/ar (ssue/)
Ou9s9an/ing s94.k
Nilai n4minal/nilai pari/par value
Nilai/harga pasar/Kurs
Nilai buku/B44k value
PenjuaIan Saham:
1. Secara Tunai
ACCOUNTING FOR COMMON STOC ISSUES at PAR VALUE
Hydro-SIide, Inc. issues 1,000 shares of $1 par vaIue
common stock at par for cash. The entry to record this
transaction is:
Account TitIes and ExpIanation Debit Credit
Cash
Common Stock
(To record issuance of 1,000 shares of $1
par common stock at par)
1000
1000
Account TitIes and ExpIanation Debit Credit

Cash
Common Stock
Paid-in CapitaI in Excess of Par VaIue
(To record issuance of 1,000 shares of
common stock in excess of par)

5,000 5,000
1,000 1,000
4,000 4,000
ACCOUNTNG FOR COON
STOCK SSUES at REATER
THAN PAR VALUE
ACCOUNTNG FOR COON
STOCK SSUES at REATER
THAN PAR VALUE
ydro-Slide, Inc. issues an additional 1,000
shares of the $1 par value common stock for cash
at $5 per share. The entry to record this
transaction is:
Account TitIes and ExpIanation Debit Credit
Cash
Common Stock
(To record issuance of 5,000 shares of
no-par common stock)
40,000 40,000
40,000 40,000
ACCOUNTNG FOR COON
STOCK SSUES wi9h $TATED
VALUE$
ACCOUNTNG FOR COON
STOCK SSUES wi9h $TATED
VALUE$
!aid-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
ydro-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:
ACCOUNTNG FOR COON
STOCK SSUES a9 REATER
THAN $TATED VALUE$
ACCOUNTNG FOR COON
STOCK SSUES a9 REATER
THAN $TATED VALUE$
Account TitIes and ExpIanation Debit Credit
Cash
Common Stock
Paid-in CapitaI in Excess of Stated VaIue
(To record issuance of 5,000 shares of $5
stated vaIue no-par stock)
40,000 40,000
25,000 25,000
15,000 15,000
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 !aid-in Capital in Excess of Stated Value.
ydro-Slide, Inc. issues 5,000 shares of $5 stated value
no-par stock at $8 per share for cash. The entry is:
Account TitIes and ExpIanation Debit Credit

Land
Common Stock
Paid-in CapitaI in Excess of Par VaIue
(To record issuance of 100,000 shares of $5
par vaIue common stock for Iand)

80,000 80,000
50,000 50,000
30,000 30,000
ACCOUNTNG FOR COON
STOCK SSUES f4r A$$ET$
THER THAN CA$H
ACCOUNTNG FOR COON
STOCK SSUES f4r A$$ET$
THER THAN CA$H
thletic 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: