Modal saham-stock-capital

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

1
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Modal Saham
Modal Saham
Kewajiban
AKTIVA
Stockholders’
Modal
Equity

Modal = Aktiva – Kewajiban
Menunjukkan bagian pemilikan stockholder
atas aktiva perusahaan

3

Stockholders’ Equity
Liabilities
Ada 2 sumber
Ada 2 sumber
Assets
Stockholders’
perolehan Modal Stockholders’
perolehan Modal Equity
pemegang saham. Equity
pemegang saham.

4

2


Liabilities
Assets
Stockholders’
Stockholders’
Equity
Equity

Stockholders’ Equity: 1
Modal Disetor:
Disetor: Investasi
Modal saham xxxx Pemegang
Saham
Total $xxxxx

5

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

3


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

4


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
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

5


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
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

6



On March 7, 2007, the board of directors
declares dividends of $22,000.

13

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

7


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

8


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

9


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
Paid-in Capital in Excess of Par--
Issued 2,000 shares of $50 par
preferred stock at $55.

19

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

10


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

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

11


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
Issued 10,000 shares of no-par
common stock at $40.

23

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 at $36.

24

12



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

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

13


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
Paid-in Capital in Excess of
Stated Value 15 000 00
common stock at $36; stated
value, $25.
27

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

14


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

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

15


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
Sold 200 shares of treasury
stock at $60.
31

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
Sold 200 shares of treasury
stock at $60.
32

16


Chapter 12

The End
The End

33

17

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