Chapter 12

Corporations: Organization,
Capital Stock Transactions,
and Dividends
Accounting, 21st Edition
Warren Reeve Fess

© Copyright 2004 South-Western, a division

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Professor Emeritus of Accounting
Pepperdine University
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 Objectives
Objectives
1. Describe the nature of the corporate form of
After
organization.After studying
studying this
this
2. List the twochapter,
chapter, you
you should
main sources should
of stockholders’
equity. be
be able
able to:
to:
3. List the major sources of paid-in capital,
including the various classes of stock.
4. Journalize the entries for issuing stock.
5. Journalize the entries for treasury stock
transactions.
 Objectives
Objectives
6. State the effect of stock splits on
corporate financial statements.
7. Journalize the entries for cash
dividends and stock dividends.
8. Describe and illustrate the reporting of
stockholders’ equity.
9. Compute and interpret the dividend
yield on common stock.
Organizational
Organizational Structure
Structure of
of aa Corporation
Corporation
Stockholders
(owners of corporation stock)

Board of Directors
(elected by stockholders)

Officers
(selected by board of directors)

Employees
 Forming
Forming aa Corporation
Corporation
 First step is to file an application of incorporation with the state.
 Because state laws differ, corporations often organize in states with
more favorable laws.
 More than half of the largest companies are incorporated in Delaware.
 State grants a charter or articles of incorporation which formally
create the corporation.
 Management and board of directors prepare bylaws which are
operation rules and procedures.
 Forming
Forming aa Corporation
Corporation
On
On January
January 5, 5, the
the firm
firm paid
paid the
the organization
organization
costs
costs ofof $8,500.
$8,500. This
This amount
amount includes
includes legal
legal
fees,
fees, taxes
taxes and
and licenses,
licenses, promotion
promotion costs,
costs, etc.
etc.
Jan. 5 Organization Expense 8 500 00
Cash 8 500 00
Paid cost of organizing the
corporation.
 Stockholders’
Stockholders’ Equity
Equity
Liabilities
Assets
Stockholders’
Stockholders’
Equity
Equity

Stockholders’ Equity = Assets – Liabilities

Represents the stockholders’ share of the total assets.
 Stockholders’
Stockholders’ Equity
Equity
Liabilities
There are
are two
There Assetstwo sources
sources
of stockholders’ Stockholders’
Stockholders’
of stockholders’ Equity
equity. Equity
equity.
 Stockholders’
Stockholders’ Equity
Equity
Liabilities
Assets
Stockholders’
Stockholders’
Equity
Equity

Stockholders’ Equity: 1
Paid-in capital: Stockholder
Common stock $xxxxx investments

Retained earnings xxxx

Total $xxxxx
 Stockholders’
Stockholders’ Equity
Equity
Liabilities
Assets
Stockholders’
Stockholders’
Equity
Equity

Stockholders’ Equity:
Paid-in capital:
Common stock $xxxxx 2
Retained earnings xxxx Reinvested
Total $xxxxx earnings
Sources
Sources of
of Paid-In
Paid-In Capital
Capital
Authorized

Issued

Outstanding

Number of Shares
 Sources
Sources of
of Paid-In
Paid-In Capital
Capital
Major
Major Rights
Rights that
that
Accompany
Accompany Ownership
Ownership
of
of aa Share
Share of
of Stock
Stock
1. The right to vote in matters
concerning the corporation.
2. The right to share in
distribution of earnings.
3. The right to share in assets on
liquidation.
 Classes
Classes of
of Stockholders
Stockholders
The two primary classes of paid-in capital are
common stock and preferred stock. The
primary attractiveness of preferred stocks is that
they are preferred over common as to dividends.

Preferred Common
Money Stockholders Stockholders
available
for
dividends
 Classes
Classes of
of Stockholders
Stockholders
Common Stock—the basic ownership of stock with
rights to vote in election of directors, share in
distribution of earnings, and purchase additional
shares.
Preferred Stock—A class of stock with preferential
rights over common stock in payment of dividends
and company liquidation.
Nonparticipating
Nonparticipating Preferred
Preferred Stock
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 $22,000
Nonparticipating
Nonparticipating Preferred
Preferred Stock
Stock
Amount distributed $10,000 $35,000 $22,000
Preferred dividend
(1,000 shares) 4,000 4,000 4,000
Common dividend
(4,000 shares) $6,000 $31,000 $18,000
Dividends per share:
Preferred $ 4.00$ 4.00$ 4.00
Common $ 1.50$ 7.75$ 4.50
Cumulative
Cumulative Preferred
Preferred Stock
Stock
So,
So, preferred
preferred
dividends
dividends are
are two
two
years
years in
in arrears.
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.
 Cumulative
Cumulative Preferred
Preferred Stock
Stock

On March 7, 2007, the board of directors

declares dividends of $22,000.
 Cumulative
Cumulative Preferred
Preferred Stock
Stock
Preferred
Preferred Stock
Stock Dividends
Dividends Dividends
Dividends Paid
Paid in
in 2007
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
 Other
Other Sources
Sources of
of Paid-in
Paid-in Capital
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.
 ISSUING STOCK
Penerbitan /Penjualan Saham
• Dijual tunai
• Dijual dengan pembayaran bertahap
• Ditukar dengan Aktiva non cash
• Ditukar dengan perusahaan ( dalam
penggabungan usaha
 Penerbitan Saham

PT ABC
Saham
 Pada tanggal 1 April 2002 PT. A menjual 4.000 lembar
saham nominal $1/lb dengan harga $45,000

PT A
Saham $45,000
$1

Kas bertambah $ 45,000

Saham yang beredar bertambah $ 4,000
Agio Saham bertambah $ 41,000

Tgl Account Debit Kredit

April 1 Cash $ 45,000
Common Stock $ 4,000
Paid In Capital - C/S $ 41,000
 Pada tanggal 1 April 2002 PT. A menjual 4.000 lembar
saham nominal $1/lb dengan harga $4,000

PT A
Saham $4,000
$1

Kas bertambah $ 4,000

Saham yang beredar bertambah $ 4,000

Tgl Account Debit Kredit

April 1 Cash $ 4,000
Common Stock $ 4,000
 Pada tanggal 1 April 2002 PT. A menjual 4.000 lembar
saham nominal $1/lb dengan harga $3,600

PT A
Saham $3,600
$1

Kas bertambah $ 3,600

Memberi discount $ 400
Saham yang beredar bertambah $ 4,000

Tgl Account Debit Kredit

April 1 Cash $ 3,600
PIC-C/S or R/E $ 400
Common Stock $ 4,000
 Pada tanggal 1 April 2002 PT. A menjual 4.000 lembar
saham tanpa nominal dengan harga $45,000

PT A
Saham $45,000

Kas bertambah $ 45,000

Saham yang beredar bertambah $ ?

Tgl Account Debit Kredit

April 1 Cash $ 45,000
Common Stock $ 45,000
 Pada tanggal 1 November 2002 PT. A menerima order /
pesanan 5.000 lembar saham nominal $1 per lembar
dengan harga $12.5/lembar. Saat itu diterima down
Payment 50 %.

Tgl Account Debit Kredit

2002
Nov.1 Stock Subcription Rec $62,500
Common Stock Subscribed 5,000
PIC 57,500
Cash 31,250
Stock SubcriptionReceivable 31,250
 Pada tanggal 1 Desember 2002 PT. A menerima sisa
harga untuk 2.500 lembar. Selanjutnya diserahkan
2,500 lembar saham ke pemesan.
Tgl Account Debit Kredit
2002
Des. 1 Cash 15,625
Stock Subscription Rec. 15,625
Common Stock Subscribed 2,500
Common stock 2,500
 Bagaimana jika ada yang gagal membayar

1. Seluruh uang yang diterima dikembalikan

2. Seluruh uang yang diterima tidak dikembalikan,
melainkan dianggap kedaluarsa
3. Uang yang diterima dikembalikan setelah dikurangi
dengan jumlah tertentu
4. Pemesan saham diberikan saham sesuai dengan yang
telah dibayar.
 200 lembar saham biasa nominal $0.5/lembar ditukar
dengan tanah. Saham perusahaan diperdagangkan di
bursa dengan harga $50

Saham (200 lb, $0.5/lb, Hg pasar $50/lb)

Perusa-
haan
Tanah

Tgl Account Debit Kredit

2002
Land 10,000
Common Stock 100
PIC-C/S 9,900
 200 lembar saham biasa nominal $0.5/lembar ditukar
dengan tanah. Saham perusahaan tidak
diperdagangkan di bursa sementara itu harga pasar
tanah lebih dapat dipercaya yaitu $12,000
Saham (200 lb, $.5/lb)
Perusa-
haan
Tanah =$12,000

Tgl Account Debit Kredit

2002
Land 12,000
Common Stock 100
PIC-C/S 11,900
100 lembar saham biasa nominal $.5/lembar diserahkan
ke salah satu karyawan sebagai pembayaran gaji.
Saham perusahaan diperdagangkan di bursa dengan
harga $50/lembar.

Tgl Account Debit Kredit

2002
Salaries Expense 5,000
Common Stock 50
PIC-C/S 4,950
Issuing
Issuing Stock
Stock at
at No-Par
No-Par

Some
Some states
states require
require that
that the
the entire
entire
proceeds
proceeds from
from the
the sale
sale of
of no-par
no-par
stock
stock be
be treated
treated as
as legal
legal capital.
capital.
Issuing
Issuing Stock
Stock at
at No-Par
No-Par
Also,
Also, no-par
no-par stock
stock maymay be
be
assigned
assigned aa stated
stated value
value per
per
share.
share. The
The stated
stated value
value isis
recorded
recorded similar
similar to
to aa par
par value.
value.
 Issuing
Issuing Stock
Stock with
with aa Stated
Stated Value
Value
On
On March
March 30,
30, issued
issued 1,000
1,000 shares
shares of
of no-par
no-par
common
common stock
stock at
at $40;
$40; stated
stated value,
value, $25.
$25.
Mar. 30 Cash 40 000 00
Common Stock 25 000 00
Paid-in Capital in Excess of
Stated Value 15 000 00
Issued 1,000 shares of no-par
common stock at $36; stated
value, $25.
 Treasury Stock

Saham Perusahaan yang pernah diterbitkan

dan sekarang dibeli kembali oleh
perusaaan
PT. ABC Pemegang saham

PT ABC
Saham

PT ABC
Saham
PT. ABC Pemegang saham

PT ABC
Saham

PT ABC
Saham

PTABC
PT ABC
PT Saham
ABC
Saham
Saham

PT ABC
Saham
AKM-2 Ekuitas

Metode Pencatatan

METODE
METODECOST
COST

METODE
METODENILAI
NILAI
NOMINAL
NOMINAL

Margono III-39
 METODE COST

1. Pada saat dibeli, treasury stock dicatat sebesar cost

2. Pada saat treasury stock dijual bandingkan antara harga jual

dengan costnya

A. Harga jual = cost

Selisihnya dicatat sebagai
B. Harga jual > cost
Agio/Paid In Capital

Selisihnya mengurangi
B. Harga jual < cost Agio dan laba ditahan
 PT. ABC menerbitkan 10,000 lembar saham nominal
$1 dengan harga jual $15 per lembar

Kas bertambah 10.000x $15 = $150,000

Modal saham bertambah 10.000x$1 = $10.000
Timbul agio 10.000x ($15-$1) = $140,000

Account Debit Kredit

Cash $150,000
Common Stock $ 10,000
Paid In Capital in Exess of Par $140,000

Agio/Premium= Paid In Capital in Exess of Par

 PT. ABC membeli kembali 1,000 lembar saham
dengan harga beli $40 per lembar

Treasury stock bertambah 1.000x $40 = $40,000

Kas berkurang = $40.000

Account Debit Kredit

Treasury Stock $ 40,000
Kas $ 40,000

Treasury Stok Cash

40,000 40,000
 PT. ABC menjual 200 lembar Treasury Stock
dengan harga jual $50 per lembar

Account Debit Kredit

Cash 10,000
Treasury Stock 8,000
Paid In capital From T/S 2,000

Cost
PT. ABC menjual 500 lembar Treasury Stock dengan harga $34
/lb
Kas bertambah = $17.000
Treasury stock berkurang 500 lembar $ 40 =$20,000
Menerima uang dari pemegang saham $3,000 lebih kecil

Account Debit Kredit

Kas $ 17,000
Paid In Capital- T/S $ 2,000
Retained earning $ 1,000
Treasury stock $ 20,000
Treasury Stok Cash
40,000 $ 8,000 $ 10,000 40,000

PIC-T/S
$ 2,000
 PT. ABC menjual 500 lembar Treasury Stock
dengan harga jual $34 per lembar

Account Debit Kredit

Cash 17,000
Paid In capital From T. Stock 2,000
Retained Earning 1,000
Treasury Stock 20,000
 PT. ABC membatalkan 300 lembar Treasury Stock

Account Debit Kredit

Common Stock 300
Paid In capital in Excess of Par 4,200
Retained Earning 7,500
Treasury Stock 12,000
 PT. ABC membatalkan 300 lembar Treasury Stock

Account Debit Kredit

Common Stock 300
PIC in Excess of Par-C/S 11,700
Treasury Stock 12,000

Cost
 Stock
Stock Splits
Splits
A
A corporation
corporation sometimes
sometimes reduces
reduces the
the par
par or
or
stated
stated value
value of
of their
their common
common stock
stock and
and
issues
issues aa proportionate
proportionate number
number of of additional
additional
shares.
shares. This
This isis called
called aa stock
stock split.
split.
 Stock
Stock Splits
Splits

BEFORE AFTER 5-1

STOCK SPLIT STOCK SPLIT

4 shares, $100 par 20 shares, $20 par

$400 total par value $400 total par value

 Stock
Stock Splits
Splits
A
A stock
stock split
split does
does not
not change
change the
the balance
balance of
of
any
any corporation
corporation accounts.
accounts. However,
However, itit can
can
make
make the
the stock
stock more
more attractive
attractive to
to investors
investors
by
by reducing
reducing the
the price
price of
of aa share,
share,
Accounting for 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.
Accounting for Cash Dividends
Corporations generally declare and pay cash dividends on
shares outstanding when three conditions exist:
1. Sufficient retained earnings

2. Sufficient cash

3. Formal action by the board of

directors
Retained Earnings
50,000
Accounting for Cash Dividends
There
There are
are three
three important
important
dates
dates relating
relating the
the
dividends.
dividends.
 Accounting for Cash Dividends
First
First isis the
the date
date of
of declaration.
declaration.
Assume
Assume that that on
on December
December 1, 1,
Hiber
Hiber Corporation
Corporation declares
declares aa
$42,500
$42,500 dividend.
dividend.
 Accounting for Cash Dividends

Date
Date of
of Declaration
Declaration

Dec. 1 Cash Dividends 42 500 00

Cash Dividend Payable 42 500 00
Declared cash dividend.
Accounting for Cash Dividends
The
The second
second important
important date
date isis
the
the date
date of
of record.
record. For
For Hiber
Hiber
Corporation
Corporation this
this would
would be
be
December
December 11.11.
Accounting for Cash Dividends
The
The third
third important
important date
date isis the
the date
date of
of
payment.
payment. On On January
January 2,
2, Hiber
Hiber issues
issues
dividend
dividend checks.
checks.
2
 Accounting for Cash Dividends

Date
Date of
of Payment
Payment

Jan. 2 Cash Dividends Payable 42 500 00

Cash 42 500 00
Paid cash dividends.
Accounting for Stock Dividends
A
A distribution
distribution of
of dividends
dividends to to
stockholders
stockholders in in the
the form
form of
of the
the
firm’s
firm’s own
own shares
shares isis called
called aa
stock
stock dividend.
dividend.
Accounting for Stock Dividends
Stock
Stock dividends
dividends transfer
transfer pro
pro rata
rata shares
shares
of
of stock
stock to
to stockholders.
stockholders. Assume
Assume
Hendrix
Hendrix Corporation
Corporation issues
issues aa 5%
5% stock
stock
dividend
dividend onon common
common stock,
stock, $20
$20 par,
par,
2,000,000
2,000,000 shares
shares issued.diketahui
issued.diketahui harga
harga
pasar
pasar saat
saat ini
ini adalah
adalah $31
$31
 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 Stock 9,000,000
Retained Earnings 26,600,000

Dec. 15 Stock Dividends 3,100 000 00

Stock Dividends Distributable 2,000000 00
Paid-in Capital in Excess of
Par—Common Stock 1,100000 00
Declared stock dividend.
 Accounting for Stock Dividends
On January 10, Hendix Corporation issues
the stock. This action increases the number
of shares outstanding by 100,000.

Jan. 10 Stock Dividends Distributable 2,000 000 00

Common Stock 2,000000 00
Issued stocks for the stock
dividend.
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 Stock 9,000,000
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 Stock 10,100,000
Retained Earnings 23,500,000
$75,600,000
 Financial
Financial Analysis
Analysis and
and
Interpretation
Interpretation
Use:
Use: To
Dividend indicate
indicate the
ToYield
Dividend Yield therate
rate of
of return
return to
to common
common
stockholders
stockholders in
in terms
terms of
of dividends
dividends
2004 2003
Dividends per share of common $ 0.80 $ 0.60
Market price per share of common $20.50 $13.50

Dividends per Share of Common Stock

Dividend
DividendYield
Yield Market Price per Share of Common Stock
$.60
Dividend
DividendYield,
Yield,2006
$13.50 = 4.4%
2006
$.80
Dividend
DividendYield,
Yield,2007
2007 = 3.9%
$20.50
 There
There are are two
two ways
ways to to report
report
stockholders’
stockholders’ equity equity inin the
the balance
balance
sheet.
sheet. In In Slide
Slide 58,
58, each
each class
class of
of
stock
stock isis listed
listed first,
first, followed
followed byby its
its
related
related paid-in
paid-in capital
capital accounts.
accounts.
 61
Stockholders’ Equity
Paid-in capital:
Preferred 10% stock, $50 par,
cumulative (2,000 shares
authorized and issued) $100,000
Excess of issue price over par(PIC-P/S) 10,000 $ 110,000
Common stock, $20 par
(50,000 shares authorized, 45,000
issued) $900,000
Excess of issue price over par(PIC C/S) 190,000 1,090,000
From sale of treasury stock 2,000
Total paid-in capital $1,202,000
Retained earnings 350,000
Total $1,552,000
Deduct treasury stock (600 shares at cost) 27,000
Total stockholders’ equity $1,525,000
Slide
Slide 6060 shows
shows the the second
second method.
method. Note Note
that
that the
the stock
stock accounts
accounts are
are listed
listed first.
first.
The
The other
other paid-in
paid-in capital
capital accounts
accounts are are
listed
listed as
as aa single
single item
item described
described as as
Additional
Additional paid-in
paid-in capital.
capital.
 Stockholders’ Equity
•Contributed capital:
#Preferred 10% stock, cumulative
$50 par (2,000 shares authorized
and issued) $100,000
#Common stock, $20 par
(50,000 shares authorized, 45,000
issued) 900,000
#Additional paid-in capital
- PIC P/S 10,000
- PIC C/S 190,000
- PIC T/S 2,000 202,000
Total contributed capital $1,202,000
•Retained earnings 350,000
Total $1,552,000
•Deduct treasury stock (600 shares at cost) 27,000
Total stockholders’ equity $1,525,000
Chapter 12

The
The End
End
 Stock Right, Warrant and
Option
Hak yang diberikan ke para
Right pemegang saham untuk membeli
saham baru
Surat berharga yang dijual oleh
perusahaan /yang melekat pada
Warrant surat berharga lain yang
memberi hak untuk membeli
saham
Opsi untuk membeli saham
Opsi perusahaan dengan harga
tertentu yang diberikan ke
officer atau karyawan
 Stock Right

Tak perlu ada jurnal

 Stock Warrant

Detachable Warrant Non detachable Warrant

Warrant yang dapat Warrant yang tak dapat

dipisahkan dengan dipisahkan dengan
surat berharga lainnya surat berharga lainnya

Warrant dicatat Warrant tak dicatat

tersendiri tersendiri
 DetachableStock Warrant
PT. B menjual 1.000 saham prefent nominal $50/lembar dengan harga
$58/lembar. Pemegang saham Preferrent diberikan warrant untuk
membeli 1,000 lembar saham biasa nominal $2/ lembar dengan harga
$25/lembar. Segera setelah itu harga pasar Saham Preferrent tanpa
warrant $57/lembar, sementara itu warrant diperjualbelikan dengan
harga $3/lembar.

Warrant
S.P $58
$50

Harg Harga saham

a Jual Dialokasikan
$58
Harga warrant
Perbandingan Harga pasar saham dan warrant
 Alokasi Harga Jual dan Jurnal

Warrant= ( 3:60) x $58 = $2,900

Nominal =$ 50,000
Saham = ( 57:60) x $58 = $55,100
Agio = $ 5,100

Account Debit Kredit

Cash 58,000
Preferreed Stock 50,000
PIC in Excess of Par -PS 5,100
Stock Warrant 2,900
Jika warrant diexercise=1.000 lembar
$25, par $2/lembar

Account Debit Kredit

Cash 25,000
Common Stock Warrant 2,900
Common Stock 2,000
PIC In Exess of Par 25,900
 Jika warrant tak diexercise

Account Debit Kredit

Stock Warrant 2,900
PIC From Expired Warrant 2,900
 Stock Option
Opsi untuk membeli saham
perusahaan dengan harga
tertentu yang diberikan ke
officer atau karyawan

Jumlah
opsiTetap

Stock Option

Jumlah opsi
dapat berubah
 Cara pencatatan

Metode nilai Metode

intrinsik Fair Value

Harga Opsi = selisih Harga Opsi =

antara harga pasar ditentukan dengan
saham dengan harga formula tertentu
excercise
 Fixed Option

( Metode nilai intrinsik)

Selisih antara Harga pasar saham saat pemberian

opsi dengan harga beli saham (exercise)
PT. A pada tanggal 1 Januari 2000 memberikan hak opsi
untuk membeli 10.000 lembar saham PT. A dengan
harga $50 per lembar ke pegawai yang tetap bekerja tiga
tahun mulai 1 Januari 2000 s.d. 31 Desember 2002.
Harga Pasar saham pada waktu itu $50.00 per lembar.

Harga opsi =
10.000 x (50-50 = 0

Tidak ada jurnal

Metode Fair Value
PT. A pada tanggal 1 Januari 2000 memberikan hak opsi
untuk memberli 10.000 lembar saham PT. A dengan
harga $50 per lembar ke pegawai yang tetap bekerja tiga
tahun mulai 1 Januari 2000 s.d. 31 Desember 2002. Opsi
ini memiliki fair value $10 per lembar

Opsi
Perusahaan Karyawan
Jasa

Nilai opsi/Jasa = 10.000 x $10

= $ 100,000

Nilai opsi = Menunjukkan besarnya nilai jasa

karyawan selama 3 tahun karena mereka harus kerja 3
tahun untuk mendapatkan opsi ini
 Nilai opsi/Jasa = 10.000 x $10
= $ 100,000

1. Timbul Expense selama 3 tahun

2. Timbulan setoran calon pemodal dalam bentuk jasa

Account Debit Kredit

Compensation Expense 33,333
Paid In Capital From Stock Option 3,333
 Opsi yang berubah

• Lihat slide stock based compensation

 Konversi Saham Preferent ke Saham Biasa

Harga jual Prefered Stock Dulu dianggap harga pasar dari

Saham biasa yang sekarang diserahkan

Saham Biasa
Pemegang
PT. A Saham PT. A
Saham Prefrerent
 Konversi Saham Preferent ke Saham Biasa

Harga jual Prefered Stock Dulu dianggap harga pasar dari

Saham biasa yang sekarang diserahkan

Harga jual Harga jual

SP > SP <
Nominal SB Nominal SB

Selisihnya dianggap Selisihnya dibebankan

agio Ke Retained earning
Convertible Preferred Stock

Account Debit Kredit