Modul ke: Fakultas Program Studi Pengantar Akuntansi II SAHAM KORPORASI Nurul Hidayah, SE,Ak,MSi...
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Transcript of Modul ke: Fakultas Program Studi Pengantar Akuntansi II SAHAM KORPORASI Nurul Hidayah, SE,Ak,MSi...
Modul ke:
Fakultas
Program Studi
Pengantar Pengantar Akuntansi IIAkuntansi IISAHAM KORPORASI
Nurul Hidayah, SE,Ak,MSi Hari Setiyawati , SE,Ak,MSi
11FEB
Akuntansi
PT A mengotorisasi dan menjual saham preferen 10,000 shares, $100 par, dan 100,000 saham biasa (common stock),
$20 par.
Penerbitan SahamPenerbitan SahamPenerbitan SahamPenerbitan Saham
Jurnal penerbitan sahamJurnal penerbitan sahamJurnal penerbitan sahamJurnal penerbitan saham
Pada 1April separo dari saham tersebut di jual secara tunai pada harga nominal.
Pada 1April separo dari saham tersebut di jual secara tunai pada harga nominal.
Apr. 1 Cash 1,500000 00
Issued preferred stock and
common stock at par.
Preferred Stock500 000 00
Common Stock1,000000 00
Jika saham di jual pd harga PremiumJika saham di jual pd harga PremiumJika saham di jual pd harga PremiumJika saham di jual pd harga Premium
Saham preferren di jual cash at $55, nominal $50Saham preferren di jual cash at $55, nominal $50
Mar. 15 Cash 110 000 00
Issued 2,000 shares of $50 par
preferred stock at $55.
Preferred Stock100 000 00
Paid-in Capital in Excess of Par--
Preferred Stock10 000 00
Issuing Stock with a Stated ValueIssuing Stock with a Stated ValueIssuing Stock with a Stated ValueIssuing Stock with a Stated Value
On March 30, issued 1,000 shares of no-par common stock at $40; stated value, $25.
On March 30, issued 1,000 shares of no-par common stock at $40; stated value, $25.
Mar. 30 Cash 40 000 00
Issued 1,000 shares of no-par common stock at $36; stated value, $25.
Common Stock25 000 00
Paid-in Capital in Excess of
Stated Value15 000 00
Saham yang di tarik kembali oleh perusahaan dengan alasan untuk bonus,di jual kepada karyawan
atau untuk meningkatkan harganya
Saham yang di tarik kembali oleh perusahaan dengan alasan untuk bonus,di jual kepada karyawan
atau untuk meningkatkan harganya
Sumber : Accounting, 21st EditionWarren Reeve Fess
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.
Treasury Stock TransactionsTreasury Stock TransactionsTreasury Stock TransactionsTreasury Stock Transactions
A commonly used method of accounting for treasury stock is the cost method.
Contoh transaksi saham treasuryContoh transaksi saham treasury
On January 5, a firm purchased 1,000 shares of treasury stock (common stock,
$25 par) at $45 per share.
On January 5, a firm purchased 1,000 shares of treasury stock (common stock,
$25 par) at $45 per share.
Jan. 5 Treasury Stock 45 000 00
Purchased 1,000 shares of
treasury stock at $45.
Cash 45 000 00
On June 2, sold 200 shares of treasury stock at $60 per share.
On June 2, sold 200 shares of treasury stock at $60 per share.
June 2 Cash 12 000 00
Sold 200 shares of treasury
stock at $60.
Treasury Stock9 000 00
Paid-in Capital from sale of
Treasury Stock3 000 00
Treasury Stock TransactionsTreasury Stock TransactionsTreasury Stock TransactionsTreasury Stock Transactions
Cost Method
On September 3, sold 200 shares of treasury stock at $40 per share.
On September 3, sold 200 shares of treasury stock at $40 per share.
Sep. 3 Cash 8 000 00
Paid-in Capital from Sale of
Treasury Stock 1 000 00
Sold 200 shares of treasury
stock at $60.
Treasury Stock9 000 00
Treasury Stock TransactionsTreasury Stock TransactionsTreasury Stock TransactionsTreasury Stock Transactions
Cost Method
Pemecahan saham di maksudkan untuk menurunkan nilai pari saham dan
menaikkan jumlah lembar saham,dalam hal ini tidak perlu dilakukan pencatatan.
Pemecahan saham di maksudkan untuk menurunkan nilai pari saham dan
menaikkan jumlah lembar saham,dalam hal ini tidak perlu dilakukan pencatatan.
Sebelum Sebelum
4 shares, $100 par
$400 total par value
20 shares, $20 par
Setelah Setelah
$400 total par value
Sumber :Accounting, 21st EditionWarren Reeve Fess
Stock SplitsStock SplitsStock SplitsStock Splits
A stock split does not change the balance of any corporation accounts. However, it
can make the stock more attractive to investors by reducing the price of a
share,
A stock split does not change the balance of any corporation accounts. However, it
can make the stock more attractive to investors by reducing the price of a
share,
Sumber :Accounting, 21st EditionWarren Reeve Fess
Dividends are distributions of retained earnings to stockholders.
Dividends may be paid in cash, stock, or property.
Dividends, even on cumulative preferred stock, are never required, but once declared become a legal liability of the corporation.
Corporations generally declare and pay cash dividends on shares outstanding when three conditions exist:
1. Sufficient retained earnings
Accounting for Cash DividendsAccounting for Cash Dividends
2. Sufficient cash3. Formal action by the board of
directorsRetained Earnings
50,000
Accounting for Cash DividendsAccounting for Cash Dividends
There are three important dates relating
the dividends.
There are three important dates relating
the dividends.
Accounting for Cash DividendsAccounting for Cash Dividends
First is the date of declaration. Assume that on December 1, Hiber Corporation declares a
$42,500 dividend.
First is the date of declaration. Assume that on December 1, Hiber Corporation declares a
$42,500 dividend.
Dec. 1 Cash Dividends 42 500 00
Declared cash dividend.
Cash Dividend Payable42 500 00
Date of DeclarationDate of Declaration
Accounting for Cash DividendsAccounting for Cash Dividends
The second important date is the date of record. For Hiber
Corporation this would be December 11.
The second important date is the date of record. For Hiber
Corporation this would be December 11.
Accounting for Cash DividendsAccounting for Cash Dividends
Sumber : Accounting, 21st EditionWarren Reeve Fess
Accounting for Cash DividendsAccounting for Cash Dividends
On this date, ownership of shares determines who receives the
dividend. No entry is required.
On this date, ownership of shares determines who receives the
dividend. No entry is required.
The third important date is the date of payment. On January 2, Hiber
issues dividend checks.
The third important date is the date of payment. On January 2, Hiber
issues dividend checks.
Accounting for Cash DividendsAccounting for Cash Dividends
2
Accounting for Cash DividendsAccounting for Cash Dividends
Jan. 2 Cash Dividends Payable 42 500 00
Paid cash dividends.
Cash 42 500 00
Date of PaymentDate of Payment
Accounting for Stock DividendsAccounting for Stock Dividends
Stock dividends transfer pro rata shares of stock to stockholders. Assume
Hendrix Corporation issues a 5% stock dividend on common stock, $20 par,
2,000,000 shares issued.
Stock dividends transfer pro rata shares of stock to stockholders. Assume
Hendrix Corporation issues a 5% stock dividend on common stock, $20 par,
2,000,000 shares issued.
Sumber : Accounting, 21st EditionWarren Reeve Fess Sumber : Accounting, 21st EditionWarren Reeve Fess Sumber : Accounting, 21st EditionWarren Reeve Fess Sumber : Accounting, 21st EditionWarren Reeve Fess
Sumber : Accounting, 21st EditionWarren Reeve Fess
Accounting for Stock DividendsAccounting for Stock Dividends
Dec. 15 Stock Dividends 3,100 000 00
Declared stock dividend.
Hendrix Corporation, December 15 (before dividend)Common Stock, $20 par $40,000,000Paid-in Capital in Excess of Par--Common Stock 9,000,000Retained Earnings 26,600,000
Stock Dividends Distributable2,000000 00
Paid-in Capital in Excess of
Par—Common Stock1,100000 00
Accounting for Stock DividendsAccounting for Stock Dividends
Jan. 10 Stock Dividends Distributable 2,000 000 00
Issued stocks for the stock
dividend.
Common Stock2,000000 00
On January 10, Hendix Corporation issues the stock. This action increases the number
of shares outstanding by 100,000.
Accounting for Stock DividendsAccounting for Stock DividendsHendrix Corporation, December 15 (before dividend)
Common Stock, $20 par $40,000,000Paid-in Capital in Excess of Par--Common Stock 9,000,000Retained Earnings 26,600,000
$75,600,000
Hendrix Corporation, January 10 (after dividend)
Common Stock, $20 par $42,000,000Paid-in Capital in Excess of Par--Common Stock 10,100,000Retained Earnings 23,500,000
$75,600,000
Terima KasihTerima KasihHari Setiyawati dan Nurul Hidayah