Persentasi the Corporate of Organization

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Netta Grace .S 201150XXX Yuliana D.P.L 201150546 Oppie .W 201150XXXMaureen .T 201150XXX M. Gibran 21150xxx M. Sofie 201150XXX

CHAPTER 11Corporations: Organizations, Share Transactiond, Dividends, and Retained Earnings

The Corporate Form of Organization Section 1The Corporate Organization and Share Transaction

The Corporate Form of OrganizationWhat is Corporation ??Corporation adalah Entitas yang terpisah dan berbeda daripemiliknyaClassification of CorporationCorporation is organized by purposeCorporation is organized by ownershipCharacteristics of a CorporationForming a CorporationMengajukan aplikasi pembentukan perusahaan pada pemerintah. Setelah aplikasi disetujui oleh pemerintah, akan mendapatkan piagam dari pemerintah

Setelahartikeltersebut disetujui, direksikorporasibertemu untukmembuatperaturanyang mengaturfungsiinternalperusahaan.

Hukumyurisdiksidi mana perusahaanberoperasiakan mengatursebagian besar kegiataninternal, sertakeuangannya.Ownership Rights of ShareholdersShare Issue ConsiderationCorporate CapitalEquity kadang disebut dengan berbagai macam istilah yaitu : Stocholders equity, Shareholders equity, atau Corporate capital.

Accounting for Ordinary Share IssuesIssuing Par Value Ordinary Shares for CashCashxxxShare Capital Ordinary xxxCash xxxShare Capital Ordinary xxxShare Premium Ordinary xxx

Par Value = Market Value ExampleHydro-Slide Inc. issues 1,000 shares of $1 par value ordinary shares at par for cash. The entry to record is:Hydro-Slide Inc. isssues an additional 1,000 shares of the $1 par value ordinary shares for cash at $5 per share, the entry is: Cash1,000Share Capital Ordinary 1,000

Cash5,000 Share Capital Ordinary 1,000 Share Premium Ordinary 4,000

Issuing No-Par Ordinary Shares for CashCash xxxShare Capital Ordinary xxxShare Premium Ordinary xxx

Par Value = Stated ValueCashxxxShare Capital Ordinary xxxExampleSania Inc. has $5 stated value no-par shares & issues 5,000 shares at $8 per share for each. The entry is: Cash40,000 Share Capital Ordinary 25,000 Share Premium Ordinary 15,000

Sania Inc. doesnt assign a stated value to its no-par shares, the entry is: Cash40,000 Share Capital Ordinary 40,000

Issuing Ordinary Shares for Services or No-Cash Assets Dalam prinsip biaya, biaya transaksi adalah sebesar kas yang sama dengan harga. Biaya adalah nilai wajar yang diberikan atau nilai wajar yang diterima, yang merupakan lebih jelas ditentukan. Nilai nominal dari saham tidak menunjukkan biaya yang diterima.ExampleResha Inc. issues 10,000 shares to acquire land recently advertised for sale at $90,000. Its $5 par value shares are actively traded at $8 per share. The most clearly evident value is the market price of consideration given, $80,000. The entry is:Land80,000Share Capital Ordinary 50,000Share Premium Ordinary 30,000

Accounting for Treasury SharesTreasury SharesPurchase of Treasury SharesExampleMonera Inc. acquires 4,000 of its shares at $8 per share. The entry is:

Treasury Shares32,000Cash32,000Disposal of Treasury Shares Sale of Treasury Shares above CostCashxxxTreasury SharesxxxShare Premium Treasuryxxx

Sale of Treasury Shares below Cost Cashxxx Share Premium TreasuryxxxTreasury Sharesxxx

ExampleMina sells for $10 per share the 1,000 treasury shares it previously acquired at $8 per share. The entry is:

Cash 10,000 Treasury Shares 8,000 Share Premium Treasury 2,000

Mina sells an additional 800 treasury shares at $7 per share. The entry is:

Cash5,600 Share Premium-Treasury 800Treasury Share 6,400 Preference SharesDividend Preferences Pemegang saham preferen mempunyai hak ntuk menerima dividend sebelum pemegang saham biasa. Saham preferen sering berisi aebuah fitur kumulatif dividend. Dividend in arrears adalah kumulatif saham preferen yang belum dibagikan.Liquidation PreferencePemegang saham preferen juga mempunyai preferen dalam asset perusahaan, jika perusahaan bangkrut.

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