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    Modal saham-stock-capital Modal saham-stock-capital Document Transcript

    • Warrren / Irsan Lubis Chapter 12 Modal Saham Accounting, 21st Edition Warren Reeve Fess Disadur oleh Irsan Lubis, SE,Ak 1 Struktur Organisasi Perusahaan Struktur Organisasi Perusahaan Pemegang Saham (Stockholders) Dewan Direksi (dipilih oleh stockholders) Manager (dipilih oleh Dewan Direksi) Karyawan 2 1PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Modal Saham Modal Saham Kewajiban AKTIVA Stockholders’ Modal Equity Modal = Aktiva – Kewajiban Menunjukkan bagian pemilikan stockholder atas aktiva perusahaan 3 Stockholders’ Equity Stockholders’ Equity Liabilities Ada 2 sumber Ada 2 sumber Assets Stockholders’ perolehan Modal Stockholders’ perolehan Modal Equity pemegang saham. Equity pemegang saham. 4 2PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Stockholders’ Equity Stockholders’ Equity Liabilities Assets Stockholders’ Stockholders’ Equity Equity Stockholders’ Equity: 1 Modal Disetor: Disetor: Investasi Modal saham xxxx Pemegang Saham Total $xxxxx 5 Stockholders’ Equity Stockholders’ Equity Liabilities Assets Stockholders’ Stockholders’ Equity Equity Stockholders’ Equity: Paid-in capital: Common stock $xxxxx 2 Laba yang ditahan xxxx Perolehan Laba Total $xxxxx yang diinvestasikan kembali 6 3PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Modal Saham yg disetor Modal Saham yg disetor Disetujui Diterbitkan Beredar Jumlah lembar saham 7 Jenis-Jenis Saham Jenis-Jenis Saham Ada 2 jenis saham yaitu Saham Biasa (common stock) dan Saham Prioritas (preferred stock). Kelebihan preferred stocks dibandingkan common stocks adalah dalam pembagian dividen Saham Saham Biasa Prioritas Pembagian DIVIDEN 8 4PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Perbedaan Saham Biasa & Prioritas Perbedaan Saham Biasa & Prioritas Saham Biasa — pemilik saham memiliki hak untuk dipilih menjadi Direksi, mendapat pembagian laba, dan hak untuk mendapatkan tambahan pembelian saham Saham Prioritas— pemilik saham memiliki hak istimewa dalam hal pembagian dividen dan ketika terjadi likuidasi 9 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: 2005 2006 2007 Net income $20,000 $55,000 $62,000 Amount retained 10,000 20,000 40,000 Amount distributed $10,000 $35,000 10 $22,000 5PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Nonparticipating Preferred Stock Nonparticipating Preferred Stock Amount distributed $10,000 $35,000 $22,000 Preferred dividend (1,000 shares) 4,000 4,000 4,000 Common dividend (4,000 shares) Dividends per share: $6,000 $31,000 Preferred $18,000 4.00 $ 4.00 $ 4.00 $ Common $ 1.50 $ 7.75 $ 4.50 11 Cumulative Preferred Stock Cumulative Preferred Stock So, preferred So, preferred dividends are two dividends are two years in arrears. years in arrears. Assume 1,000 shares of $4 cumulative preferred stock and 4,000 shares of common stock. No dividends were paid in 2005 and 2006. 12 6PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Cumulative Preferred Stock Cumulative Preferred Stock On March 7, 2007, the board of directors declares dividends of $22,000. 13 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 $4.000 2005 (In arrears) $4,000 $4,000 $10,000 2006 (In arrears) $4,000 $4,000 2007 Preferred Common (Current dividend) Stock Stock 14 7PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Other Sources of Paid-in Capital Other Sources of Paid-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 Donated Capital 500 000 00 Recorded land donated by the city of Moraine. 15 Issuing Stock Issuing Stock A corporation is authorized to issue 10,000 shares of preferred stock, $100 par, and 100,000 shares of common stock, $20 par. 16 8PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Issuing Stock Issuing Stock On April 1, one-half of each class of On April 1, one-half of each class of authorized stock is issued at par for cash. authorized stock is issued at par for cash. Apr. 1 Cash 1,500000 00 Preferred Stock 500 000 00 Common Stock 1,000000 00 Issued preferred stock and common stock at par. 17 Issuing Stock Issuing Stock Common Stock and Preferred Stock accounts are Common Stock and Preferred Stock accounts are controlling accounts. A record of each controlling accounts. A record of each stockholders’ name, address, and number of shares stockholders’ name, address, and number of shares is kept in a stockholders’ subsidiary ledger. is kept in a stockholders’ subsidiary ledger. 18 9PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Issuing Stock at a Premium Issuing Stock at a Premium On March 15, Caldwell Company issues 2,000 On March 15, Caldwell Company issues 2,000 shares of $50 par preferred stock for cash at $55. shares of $50 par preferred stock for cash at $55. Mar. 15 Cash 110 000 00 Preferred Stock 100 000 00 Paid-in Capital in Excess of Par-- Preferred Stock 10 000 00 Issued 2,000 shares of $50 par preferred stock at $55. 19 Issuing Stock at a Premium Issuing Stock at a Premium When stock is issued for more than When stock is issued for more than its par, the stock has sold at a its par, the stock has sold at a premium. It has sold at a discount if premium. It has sold at a discount if issued for less than its par. issued for less than its par. The $10,000 excess is recorded in a The $10,000 excess is recorded in a separate account because some states do separate account because some states do not consider this to be part of legal not consider this to be part of legal capital and may be used for dividends. capital and may be used for dividends. 20 10PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Issuing Stock at a Premium Issuing Stock at a Premium On Nov. 12, a corporation acquired land for which the fair On Nov. 12, a corporation acquired land for which the fair market value cannot be determined. The corporation market value cannot be determined. The corporation issued 10,000 shares of $10 par common that has a current issued 10,000 shares of $10 par common that has a current market value of $12 in exchange for the land. market value of $12 in exchange for the land. Nov. 12 Land 120 000 00 Common Stock 100 000 00 Paid-in Capital in Excess of Par 20 000 00 Issued $10 par common stock valued at $12 per share, for land. 21 Issuing Stock at a Premium Issuing Stock at a Premium 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. 22 11PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Issuing Stock at No-Par Issuing Stock at No-Par On February 23, a corporation issues 10,000 On February 23, a corporation issues 10,000 shares of no-par common stock at $40 a share. shares of no-par common stock at $40 a share. Feb. 23 Cash 400 000 00 Common Stock 400 000 00 Issued 10,000 shares of no-par common stock at $40. 23 Issuing Stock at No-Par Issuing Stock at No-Par Later, on March 9, the corporation Later, on March 9, the corporation issues 1,000 additional shares at $36. issues 1,000 additional shares at $36. Mar. 9 Cash 36 000 00 Common Stock 36 000 00 Issued 1,000 shares of no-par common stock at $36. 24 12PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Issuing Stock at No-Par Issuing Stock at No-Par Some states require that the entire Some states require that the entire proceeds from the sale of no-par proceeds from the sale of no-par stock be treated as legal capital. stock be treated as legal capital. 25 Issuing Stock at No-Par Issuing Stock at No-Par Also, no-par stock may be Also, no-par stock may be assigned a stated value per assigned a stated value per share. The stated value is share. The stated value is recorded similar to a par value. recorded similar to a par value. 26 13PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Issuing Stock with a Stated Value Issuing Stock with a Stated Value On March 30, issued 1,000 shares of no-par On March 30, issued 1,000 shares of no-par common stock at $40; stated value, $25. common stock at $40; stated value, $25. Mar. 30 Cash 40 000 00 Common Stock 25 000 00 Paid-in Capital in Excess of Stated Value 15 000 00 Issued 1,000 shares of no-par common stock at $36; stated value, $25. 27 Treasury Stock Transactions Treasury Stock Transactions Occasionally, a corporation buys Occasionally, a corporation buys back its own stock for the purpose back its own stock for the purpose of later reissuing it. This stock is of later reissuing it. This stock is referred to as treasury stock. referred to as treasury stock. 28 14PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Treasury Stock Transactions Treasury Stock Transactions 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. A commonly used method of accounting for treasury stock is the cost method. 29 Treasury Stock Transactions Treasury Stock Transactions Cost Method On January 5, a firm purchased 1,000 On January 5, a firm purchased 1,000 shares of treasury stock (common stock, shares of treasury stock (common stock, $25 par) at $45 per share. $25 par) at $45 per share. Jan. 5 Treasury Stock 45 000 00 Cash 45 000 00 Purchased 1,000 shares of treasury stock at $45. 30 15PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Treasury Stock Transactions Treasury Stock Transactions Cost Method On June 2, sold 200 shares of On June 2, sold 200 shares of treasury stock at $60 per share. treasury stock at $60 per share. June 2 Cash 12 000 00 Treasury Stock 9 000 00 Paid-in Capital from sale of Treasury Stock 3 000 00 Sold 200 shares of treasury stock at $60. 31 Treasury Stock Transactions Treasury Stock Transactions Cost Method On September 3, sold 200 shares On September 3, sold 200 shares of treasury stock at $40 per share. of treasury stock at $40 per share. Sep. 3 Cash 8 000 00 Paid-in Capital from Sale of Treasury Stock 1 000 00 Treasury Stock 9 000 00 Sold 200 shares of treasury stock at $60. 32 16PDF created with pdfFactory Pro trial version www.pdffactory.com
    • Warrren / Irsan Lubis Chapter 12 The End The End 33 17PDF created with pdfFactory Pro trial version www.pdffactory.com