1. Modul ke: Fakultas Program Studi Pengantar Akuntansi II SAHAM KORPORASI Nurul Hidayah, SE,Ak,MSi Hari Setiyawati, SE,Ak,MSi 11 FEB Akuntansi

2. PT A mengotorisasi dan menjual saham preferen 10,000 shares, $100 par, dan 100,000 saham biasa (common stock), $20 par. Penerbitan Saham

3. Jurnal penerbitan saham Pada 1April separo dari saham tersebut di jual secara tunai pada harga nominal. Apr.1Cash1,500000 00 Issued preferred stock and common stock at par. Preferred Stock500 000 00 Common Stock1,000000 00

4. Jika saham di jual pd harga Premium Saham preferren di jual cash at $55, nominal $50 Mar.15Cash 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

5. Issuing Stock with a Stated Value On March 30, issued 1,000 shares of no-par common stock at $40; stated value, $25. Mar.30Cash 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

6. Saham Treasury Saham yang di tarik kembali oleh perusahaan dengan alasan untuk bonus,di jual kepada karyawan atau untuk meningkatkan harganya Sumber : Accounting, 21 st Edition Warren Reeve Fess

7. 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 Transactions A commonly used method of accounting for treasury stock is the cost method.

8. Contoh transaksi saham treasury On January 5, a firm purchased 1,000 shares of treasury stock (common stock, $25 par) at $45 per share. Jan.5Treasury Stock 45 000 00 Purchased 1,000 shares of treasury stock at $45. Cash45 000 00

9. On June 2, sold 200 shares of treasury stock at $60 per share. June 2Cash 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 Transactions Cost Method

10. On September 3, sold 200 shares of treasury stock at $40 per share. Sep.3Cash 8 000 00 Paid-in Capital from Sale of Treasury Stock1 000 00 Sold 200 shares of treasury stock at $60. Treasury Stock9 000 00 Treasury Stock Transactions Cost Method

11. Pemecahan Saham Pemecahan saham di maksudkan untuk menurunkan nilai pari saham dan menaikkan jumlah lembar saham,dalam hal ini tidak perlu dilakukan pencatatan.

12. Pemecahan saham Sebelum 4 shares, $100 par $400 total par value 20 shares, $20 par Setelah $400 total par value Sumber :Accounting, 21 st Edition Warren Reeve Fess

13. Stock 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, Sumber :Accounting, 21 st Edition Warren Reeve Fess

14. Akuntansi Cash Dividends 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.

15. Corporations generally declare and pay cash dividends on shares outstanding when three conditions exist: 1. Sufficient retained earnings Accounting for Cash Dividends 2. Sufficient cash 3. Formal action by the board of directors Retained Earnings 50,000

16. Accounting for Cash Dividends There are three important dates relating the dividends.

17. Accounting for Cash Dividends First is the date of declaration. Assume that on December 1, Hiber Corporation declares a $42,500 dividend.

18. Dec.1Cash Dividends 42 500 00 Declared cash dividend. Cash Dividend Payable42 500 00 Date of Declaration Accounting for Cash Dividends

19. The second important date is the date of record. For Hiber Corporation this would be December 11. Accounting for Cash Dividends Sumber : Accounting, 21 st Edition Warren Reeve Fess

20. Accounting for Cash Dividends On this date, ownership of shares determines who receives the dividend. No entry is required.

21. The third important date is the date of payment. On January 2, Hiber issues dividend checks. Accounting for Cash Dividends 2

22. Jan.2Cash Dividends Payable 42 500 00 Paid cash dividends. Cash 42 500 00 Date of Payment

23. Accounting 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. Sumber : Accounting, 21 st Edition Warren Reeve Fess Sumber : Accounting, 21 st Edition Warren Reeve Fess Sumber : Accounting, 21 st Edition Warren Reeve Fess Sumber : Accounting, 21 st Edition Warren Reeve Fess Sumber : Accounting, 21 st Edition Warren Reeve Fess

24. Accounting for Stock Dividends Dec.15Stock Dividends 3,100 000 00 Declared stock dividend. Hendrix Corporation, December 15 (before dividend) Common Stock, $20 par$40,000,000 Paid-in Capital in Excess of Par--Common Stock9,000,000 Retained Earnings26,600,000 Stock Dividends Distributable2,000000 00 Paid-in Capital in Excess of Par—Common Stock1,100000 00

25. Accounting for Stock Dividends Jan. 10Stock 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.

26. Accounting for Stock Dividends Hendrix Corporation, December 15 (before dividend) Common Stock, $20 par$40,000,000 Paid-in Capital in Excess of Par--Common Stock9,000,000 Retained Earnings 26,600,000 $75,600,000 Hendrix Corporation, January 10 (after dividend) Common Stock, $20 par$42,000,000 Paid-in Capital in Excess of Par--Common Stock10,100,000 Retained Earnings 23,500,000 $75,600,000

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