Stockholders’ Equity Paid-In Capital

Slides:

Advertisements

Similar presentations

Financial Accounting John J. Wild Sixth Edition John J. Wild Sixth Edition Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved.McGraw-Hill/Irwin.

Advertisements

FORMS OF BUSINESS ORGANIZATIONS LEGAL FORMS OF BUSINESS ORGANIZATION SOLE PROPRIETORSHIP ONE OWNER PARTNERSHIPS > ONE OWNER CORPORATIONS Can a partnership.

McGraw-Hill/Irwin Copyright © 2010 by The McGraw-Hill Companies, Inc. All rights reserved. Shareholders’ Equity: Capital Chapter 11.

Cash, Short-term Investments and Accounts Receivable

© The McGraw-Hill Companies, Inc., 2005 McGraw-Hill/Irwin 11-1 STOCKHOLDERS’ EQUITY: PAID-IN CAPITAL Chapter 11.

Corporations: Organization, Stock Transactions & Dividends

Corporations: Organization, Capital Stock Transactions, and Dividends Instructor’s Lecture P.H.

Financial and Managerial Accounting Wild, Shaw, and Chiappetta Fourth Edition Wild, Shaw, and Chiappetta Fourth Edition McGraw-Hill/Irwin Copyright © 2011.

Chapter 11. Identify the distinguishing characteristics of a corporation.

Financial and Managerial Accounting John J. Wild Third Edition John J. Wild Third Edition McGraw-Hill/Irwin Copyright © 2009 by The McGraw-Hill Companies,

Reporting and Interpreting Owners’ Equity Chapter 11 McGraw-Hill/Irwin © 2009 The McGraw-Hill Companies, Inc.

Reporting and Interpreting Owners’ Equity Chapter 11 McGraw-Hill/Irwin © 2009 The McGraw-Hill Companies, Inc.

10-1 Contributed Capital  Three general forms of business  Sole proprietorships  Partnerships  Corporations  Stock—authorized, issued, & outstanding.

Corporations: Paid-in Capital and the Balance Sheet

12-1 S TOCKHOLDERS’ E QUITY: C LASSES O F C APITAL S TOCK CHAPTER 12.

Chapter 11 Accounting for Equity. Business Entity Forms Sole Proprietorship Partnership Corporation C 5.

Corporate Stocks. Stock Financing When shares of stock are sold to raise funds for the long-term financing requirements of the firm. The object of stock.

Contributed Capital 12. Management Issues Related to Contributed Capital OBJECTIVE 1: Identify and explain the management issues related to contributed.

1 LEARNING GOALS When you finish this chapter, you should be able to.

Corporations Chapter 12. Corporation Characteristics Is a legal entity, distinct and separate from the individuals who create and operate it. It may acquire,

1 Chapter 9 Stockholders’ Equity. 2 Learning Objective 1 Explain the advantages and disadvantages of a corporation.

CORPORATION l A business organized as a legal entity separate and distinct from its owners. l Chartered by the state with ownership divided into shares.

© The McGraw-Hill Companies, Inc., 2008 McGraw-Hill/Irwin STOCKHOLDERS’ EQUITY: Paid-In Capital Chapter 11.

FINANCING: Part 3A: Equity CHAPTERS CORPORATIONS Kinds Profit or non-profit Publicly-held, or privately held Sole Proprietorship PartnershipCorporation.

ACCT 201 ACCT 201 ACCT 201 Reporting and Analyzing Equity UAA – ACCT 201 Principles of Financial Accounting Dr. Fred Barbee Chapter 11.

1 AC116 Accounting II Seminar 6 Jim Eads, CPA, MST, MSF Corporations: Organizations, Stock Transactions, and Dividends Part I.

© The McGraw-Hill Companies, Inc., 2002 McGraw-Hill/Irwin Slide 11-1 STOCKHOLDERS’ EQUITY: PAID-IN CAPITAL Chapter 11.

Stockholders’ Equity Chapter 13 ©2014 Pearson Education, Inc. Publishing as Prentice Hall13-1.

Home. Copyright © by The McGraw-Hill Companies, Inc. All rights reserved.Glencoe Accounting Investors from the general public purchase stock of publicly.

Copyright © Cengage Learning. All rights reserved. Chapter 11 Contributed Capital.

1 STOCKHOLDERS’ EQUITY: Chapter Existence is separate from owners. An entity created by law. Has rights and privileges. Privately, or Closely, Held.

Chapter Eight Proprietorships, Partnerships, and Corporations © 2015 McGraw-Hill Education.

Supplements.  Profit-making enterprises  Sole proprietorship:  Partnership:  Corporation:

The McGraw-Hill Companies, Inc. 2006McGraw-Hill/Irwin Chapter Eleven Accounting For Equity Transactions.

McGraw-Hill/Irwin Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved Chapter Eleven: Stockholders’ Equity: Paid-in Capital.

©2006 Prentice Hall Business Publishing Financial Accounting, 6/e Harrison/Horngren 1 Chapter 9 Stockholders’ Equity.

Chapter 11. Review the characteristics of a corporation.

© The McGraw-Hill Companies, Inc., 2002 McGraw-Hill/Irwin Slide 11-1 STOCKHOLDERS’ EQUITY: PAID-IN CAPITAL.

©CourseCollege.com 1 23 Corporations Learning Objectives 1.Identify characteristics of a corporation 2.Account for organizing a corporation 3.Account for.

1 © Copyrright Doug Hillman 2000 Corporations: Paid-in Capital.

Reporting and Interpreting Owners’ Equity Chapter 11 McGraw-Hill/Irwin © 2009 The McGraw-Hill Companies, Inc.

Proprietorships, Partnerships, and Corporations Chapter 8 Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved.

©2004 Prentice Hall Business Publishing Financial Accounting, 5/e Harrison/Horngren Stockholders’ Equity Chapter 9.

©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

STOCKHOLDERS’ EQUITY Chapter 11. กิจการเจ้าของคนเดียว ห้างหุ้นส่วน – ห้างหุ้นส่วนสามัญ – ห้างหุ้นส่วนจำกัด บริษัทจำกัด – บริษัท จำกัด – บริษัท.....

© The McGraw-Hill Companies, Inc., 2008 McGraw-Hill/Irwin Accounting For Equity Transactions Chapter Eleven.

Financial Accounting John J. Wild Seventh Edition John J. Wild Seventh Edition Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction.

Stockholders’ Equity Chapter 13 ©2014 Pearson Education, Inc. Publishing as Prentice Hall13-1.

STOCKHOLDERS’ EQUITY: PAID-IN CAPITAL

Financial and Managerial Accounting

Corporation Equity Transactions

Corporations: Stock Values, Dividends, Treasury Stock, and Retained Earnings Chapter 19 2.

Chapter 11 Stockholders’ equity

Stockholders’ Equity: Paid-In Capital

Corporations: Paid-in Capital and the Balance Sheet

Accounting for Corporations

Corporations and stock

Sources of Equity Financing

Corporations: Organization and Capital Stock

Corporations: Organization and Capital Stock

Corporation Equity Transactions

Corporations: Organization, Stock Transactions, and Dividends

Stockholders’ Equity: Paid-In Capital

STOCKHOLDERS’ EQUITY: PAID-IN CAPITAL

Corporations: Organization, Stock Transactions, and Dividends

Planning Equity Financing

Unit 18 December 5, 2018.

Lesson 13-2 SHARE OF NET INCOME ASSIGNED TO PREFERRED AND COMMON STOCK

Corporations: Organization, Stock Transactions, and Dividends

Presentation transcript:

Stockholders’ Equity Paid-In Capital Unit 11 Stockholders’ Equity Paid-In Capital

Corporations Advantages Disadvantages Stockholders are not personally liable Transferability of ownership Professional management Continuity of existence Double taxation Great regulation Cost of formation Separation of ownership and management

Corporations Publically Held Privately Held Corporations that sell shares of stock (ownership) on the open market IE: AT&T, Petsmart, Rite Aid, Paychex Corporations that (closely held) do NOT sell shares on the open market and typically are large family businesses ( IE: Wegmans, Hallmark, Ingram Industries, MARS, Enterprise Rent-A-Car, Hobby Lobby

Rights of Stockholders Voting rights (Directors and key company issues) Participate in any dividends If company is liquidates, to receive a portion of the company’s assets

Types of Stock Common Preferred Voting Rights Rights to dividends Residual claim if company is liquidated 1st rights to dividends Cumulative dividends rights 1st rights to assets if company is liquidated No voting rights

Cumulative Preferred Stock Noncumulative Dividends in arrears (dividends that have NOT been paid out) must be paid before dividends may be paid on common stock. Undeclared dividends from current and prior years do not have to be paid in future years.

Capital Paid-In Capital Earned Capital Money collected from the sale of stock. Par Value (arbitrary amount assigned to each share) of stock is typically very small Issuance of stock above par value represents ADDITIONAL PAID-IN CAPITAL (APIC) Money earned from business operations (Retained Earnings).

Shares Shares Authorized Shares Issued and Outstanding TOTAL amount of shares the company can legally issued on the open market Amount of shares presently held by shareholders

Page 8 Stockholders’ Equity WS1 Common Stock: Authorized and issued 10,000 shares of $10 par value stock $100,000 Additional Paid-In Capital 30,000 Total Paid-In Capital 130,000 Retained Earnings 75,000 Total Stockholder's Equity 205,000 Retained earnings refers to the portion of net income of a corporation that is retained by the corporation rather than distributed to shareholders Practice: Page 8 Stockholders’ Equity WS1