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