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Chapter13AccountingforCorporationsChapter13AccountingforCorpoPrivatelyHeldPubliclyHeldOwnershipcanbeCorporateFormofOrganizationExistenceisseparatefromownersAnentitycreatedbylawHasrightsandprivilegesC1PrivatelyHeldPubliclyHeldOwnCharacteristicsofCorporationsAdvantagesSeparatelegalentityLimitedliabilityofstockholdersTransferableownershiprightsContinuouslifeLackofmutualagencyforstockholdersEaseofcapitalaccumulationDisadvantagesGovernmentalregulationCorporatetaxationC1CharacteristicsofCorporationCorporateOrganizationandManagementC1Corporategovernanceisthesystembywhichcompaniesaredirectedandcontrolled.BoardofDirectorsStockholdersPresident,VicePresident,andotherOfficersEmployeesoftheCorporationCorporateOrganizationandManUltimatecontrolSelectedbyavoteofthestockholdersOverallresponsibilityformanagingthecompanyCorporateOrganizationandManagementC1StockholdersusuallymeetonceayearUltimatecontrolSelectedbyaRightsofStockholdersVoteatstockholders’meetings(or
registerproxyvoteselectronically)SellstockPurchaseadditionalsharesofstockReceivedividends,ifanyShareequallyinanyassetsremaining
aftercreditorsarepaidinaliquidation清算C1RightsofStockholdersVoteatEachunitofownershipiscalleda
shareofstock.Astockcertificateservesasproofthatastockholderhaspurchasedshares.StockCertificatesandTransferWhenthestockissold,thestockholdersignsa
transferendorsement轉(zhuǎn)讓背書(shū)onthebackofthestockcertificate.C1EachunitofownershipiscallBasicsofCapitalStockTotalamountofstockthatacorporation’scharter章程authorizesittosell.Totalamountofstockthathasbeenissuedorsoldtostockholders.C1BasicsofCapitalStockTotalaParvalue
isanarbitraryamountassignedtoeachshareofstockwhenitisauthorized.Marketprice
istheamountthateachshareofstockwillsellforinthemarket.BasicsofCapitalStockClassesofStockParValueNo-ParValueStatedValue設(shè)定價(jià)值C1ParvalueisanarbitraryamouParValueStockOnSeptember1,Matrix,Inc.issued100,000sharesof$2parvaluestockfor$25pershare.Let’srecordthistransaction.IssuingParValueStockP1ParValueStockIssuingParValIssuingParValueStockP1IssuingParValueStockP1IssuingStockforNoncashAssetsParValueStockOnSeptember1,Matrix,Inc.issued100,000sharesof$2parvaluestockforlandvaluedat$2,500,000.Let’srecordthistransaction.P1IssuingStockforNoncashAsseDividendsStockholdersCashDividends現(xiàn)金股利CorporationTopayacashdividend,thecorporationmusthave:Asufficientbalanceinretainedearnings;andThecashnecessarytopaythedividend.Regularcashdividendsprovideareturntoinvestorsandalmostalwaysaffectthestock’smarketvalue.P2DividendsStockholdersCashDiviAccountingforCashDividendsThreeImportantDatesDateofDeclaration宣告日Recordliabilityfordividend.DividendsDateofRecord記錄日Noentryrequired.DateofPayment支付日Recordpaymentofcashtostockholders.P2AccountingforCashDividendsTDateofDeclarationRecordliabilityfordividend.DividendsAccountingforCashDividendsOnJanuary19,a$1persharecashdividendisdeclared
onDana,Inc.’s10,000commonsharesoutstanding.The
dividendwillbepaidonMarch19tostockholdersof
recordonFebruary19.P2DateofDeclarationRecordliabNoentryrequiredonFebruary19,thedateofrecord.DateofPaymentRecordpaymentofcashtostockholders.AccountingforCashDividendsOnJanuary19,a$1persharecashdividendisdeclared
onDana,Inc.’s10,000commonsharesoutstanding.The
dividendwillbepaidonMarch19tostockholdersof
recordonFebruary19.P2NoentryrequiredonFebruaryDeficits逆差andCashDividendsAdeficitiscreatedwhenacompanyincurscumulativelossesorpaysdividendsgreater
thantotalprofitsearnedinotheryears.P2Deficits逆差andCashDividendsAStockDividends股票股利Whyastockdividend?Canbeusedtokeepthemarketpriceonthestockaffordable.Canprovideevidenceofmanagement’sconfidencethat
thecompanyisdoingwell.Adistributionofacorporation’sownsharestoitsstockholderswithoutreceivinganypaymentinreturn.SmallStockDividendDistributionis￡25%ofthepreviouslyoutstandingshares.LargeStockDividendDistributionis>25%ofthepreviouslyoutstandingshares.HotAir,Inc.CommonStock100shares$1parP2StockDividends股票股利WhyastockRecordingaSmallStockDividendSimmonshas100,000sharesof$1parvaluestockoutstanding.OnDecember31,2013,Simmonsdeclareda2%stockdividend,whenthestockwassellingfor$10pershare.ThestockwillbedistributedtostockholdersonJanuary20,2014.Let’spreparetheDecember31entry.2,000×$1parCapitalizeretainedearningsforthemarketvalueofthesharestobedistributed.(100,000×2%=2,000×$10=$20,000)P2RecordingaSmallStockDivideBeforethestockdividend.Afterthestockdividend.P2BeforetheAftertheP2RecordingaLargeStockDividendCapitalizeretainedearningsfortheminimumamountrequiredbystatelaw,usuallyparorstatedvalueoftheshares.
(50,000×40%=20,000shares×$1parvalue=$20,000)Router,Inc.has50,000sharesof$1parvaluestockoutstanding.OnDecember31,2013,Routerdeclareda40%stockdividend,whenthestockwassellingfor$8pershare.ThestockwillbedistributedtostockholdersonJanuary20,2014.Let’spreparetheDecember31entry.P2RecordingaLargeStockDivideCommonStock$10parvalue100sharesOldSharesNewSharesCommonStock$5parvalue200sharesStockSplits拆股Adistributionofadditionalsharesofstocktostockholdersaccordingtotheirpercentownership.P2CommonStock$10parvalue100sPreferredStock優(yōu)先股Aseparateclassofstock,typicallyhavingpriorityovercommonsharesin...DividenddistributionsDistributionofassetsincaseofliquidationUsuallyhasastateddividendrateNormallyhasno
votingrightsC2PreferredStock優(yōu)先股Aseparvs.NoncumulativeCumulativeDividendsinarrears拖欠的股利mustbepaidbeforedividendsmaybepaidoncommonstock.(Normalcase)Undeclareddividendsfromcurrentandprioryearsdonothavetobepaidinfutureyears.PreferredStockConsiderthefollowingStockholders’EquitysectionoftheBalanceSheet.TheBoardofDirectorsdidnotdeclareorpaydividendsin2012.In2013,theBoarddeclaredandpaidcashdividendsof$42,000.C2vs.NoncumulativeCumulativeDiviPreferredStockC2PreferredStockC2vs.NonparticipatingParticipatingDividendsmayexceedastatedamountoncecommonstockholdersreceiveadividendequaltothepreferredstatedrate.Dividendsarelimitedtoamaximumamounteachyear.Themaximumisusuallythestateddividendrate.
(Normalcase)PreferredStockReasonsforIssuingPreferredStockToraisecapitalwithoutsacrificingcontrolToboostthereturnearnedbycommonstockholdersthroughfinancialleverage財(cái)務(wù)杠桿ToappealtoinvestorswhomaybelievethecommonstockistooriskyorthattheexpectedreturnoncommonstockistoolowC2vs.NonparticipatingParticipatiTreasuryStock庫(kù)存股Treasurystockrepresentssharesofacompany’sownstockthathasbeenacquired.Acorporationmightacquireitsownstockto:Useitssharestobuyothercompanies.Avoidahostiletakeover.Reissuetoemployeesascompensation.Supportthemarketprice.P3TreasuryStock庫(kù)存股TreasurystocPurchasingTreasuryStockTreasurystockisshownasareductionintotalstockholders’equityonthebalancesheet.OnMay8,Whitt,Inc.purchased2,000ofitsown
sharesofstockintheopenmarketfor$4pershare.P3PurchasingTreasuryStockTreasSellingTreasuryStockatCostOnJune30,Whittsold100sharesof
itstreasurystockfor$4pershare.P3SellingTreasuryStockatCostSellingTreasuryStock
AboveCostOnJuly19,Whitt,Inc.soldanadditional500
sharesofitstreasurystockfor$8pershare.P3SellingTreasuryStock
AboveCSellingTreasuryStock
BelowCostOnAugust27,Whittsoldanadditional400sharesofitstreasurystockfor$1.50pershare.P3SellingTreasuryStock
BelowStatementofRetainedEarningsRetainedearningsisthetotalcumulativeamountofreportednetincomelessanynetlossesanddividendsdeclaredsincethecompanystartedoperating.LegalRestriction
Moststatesrestricttheamountoftreasurystockpurchasestotheamountofretainedearnings.ContractualRestriction
Loanagreementscanincluderestrictionsonpayingdividendsbelowacertainamountofretainedearnings.RestrictedRetainedEarningsC3StatementofRetainedEarningsAppropriatedRetainedEarnings
劃撥的留存收益Acorporation’sdirectorscanvoluntarilylimitdividendsbecauseofaspecialneedforcashsuchasthepurchaseofnewfacilities.C3AppropriatedRetainedEarningsPriorPeriodAdjustmentsPriorperiodadjustmentsarecorrectionsofmaterialerrorsinpastyears’financialstatementsthatresultinachangeinthebeginningbalanceofretainedearnings.C3PriorPeriodAdjustmentsPriorStatementof
Stockholders’EquityThisisamoreinclusivestatementthanthestatementofretainedearnings.C3Statementof
Stockholders’EquOptionpurchaseprice$30pershare.StockOptions股票期權(quán)Marketpriceofstock$75pershare.Therighttopurchasecommonstockatafixedpriceoveraspecifiedperiodoftime.Asthestock’spricerisesabovethefixedoptionprice,thevalueoftheoptionincreases.Optionsaregiventokeyemployeestomotivatethemto:focusoncompanyperformance,takealong-runperspective,andremainwiththecompany.C3OptionStockOptions股票期權(quán)MarketGlobalViewU.S.GAAPandIFRShavesimilarproceduresforissuingcommonstockatpar,atapremium,atadiscount,andfornoncashassets.Accountingforandreportingcashdividends,stockdividends,andstocksplits,areconsistentunderbothU.S.GAAPandIFRS.AccountingfortreasurystockisconsistentunderbothU.S.GAAPandIFRS.Companiesdonotreportgainsorlossesontransactionsinvolvingtheirownstock.PreferredstockthatisredeemableattheoptionofthepreferredstockholderisreportedbetweenliabilitiesandequityunderU.S.GAAP,butitisreportedasaliabilityunderIFRS.Also,theissuepriceofconvertiblepreferredstock(andbonds)isrecordedentirelyunderpreferredstock(orbonds)andnoneisassignedtotheconversionfeatureunderU.S.GAAP.However,IFRSrequiresthataportionoftheissuepricebeallocatedtotheconversionfeaturewhenitexists.C3GlobalViewU.S.GAAPandIFRSEarningsPerShare每股凈收益Basic
earningspershare=Netincome-PreferreddividendsWeighted-averagecommonsharesoutstandingEarningspershareisoneofthemostwidelycitedaccountingstatistics.A1EarningsPerShare每股凈收益Basic
eIfearningsgoup,willthemarketpriceofmystockfollow?Price-EarningsRatioPrice–Earnings
Ratio=
MarketvaluepershareEarningspershareThisratiorevealsinformationaboutthestockmarket’sexpectationsforacompany’sfuturegrowthinearnings,dividends,andopportunities.A2Ifearningsgoup,Price-EarninDividendYieldDividendYield=
AnnualcashdividendspershareMarketvaluepershareTellsustheannualamountofcashdividendsdistributedtocommonstockholdersrelativeto
thestock’smarketprice.A3DividendYieldDividend=AnnuBookValueperCommonShareBookvalueper
commonshare=Stockholders’equityapplicable
tocommonsharesNumberofcommon
sharesoutstandingReflectstheamountofstockholders’equity
applicabletocommonsharesonapersharebasis.A4BookValueperCommonShareBooBookValueperPreferredShareBookvalueper
preferred
share=
Stockholders’equityapplicable
to
preferred
sharesNumberof
preferredshares
outstandingReflectstheamountofstockholders’equityapplicabletopreferredsharesonapersharebasis.A4BookValueperPreferredShareEndofChapter13EndofChapter13Chapter13AccountingforCorporationsChapter13AccountingforCorpoPrivatelyHeldPubliclyHeldOwnershipcanbeCorporateFormofOrganizationExistenceisseparatefromownersAnentitycreatedbylawHasrightsandprivilegesC1PrivatelyHeldPubliclyHeldOwnCharacteristicsofCorporationsAdvantagesSeparatelegalentityLimitedliabilityofstockholdersTransferableownershiprightsContinuouslifeLackofmutualagencyforstockholdersEaseofcapitalaccumulationDisadvantagesGovernmentalregulationCorporatetaxationC1CharacteristicsofCorporationCorporateOrganizationandManagementC1Corporategovernanceisthesystembywhichcompaniesaredirectedandcontrolled.BoardofDirectorsStockholdersPresident,VicePresident,andotherOfficersEmployeesoftheCorporationCorporateOrganizationandManUltimatecontrolSelectedbyavoteofthestockholdersOverallresponsibilityformanagingthecompanyCorporateOrganizationandManagementC1StockholdersusuallymeetonceayearUltimatecontrolSelectedbyaRightsofStockholdersVoteatstockholders’meetings(or
registerproxyvoteselectronically)SellstockPurchaseadditionalsharesofstockReceivedividends,ifanyShareequallyinanyassetsremaining
aftercreditorsarepaidinaliquidation清算C1RightsofStockholdersVoteatEachunitofownershipiscalleda
shareofstock.Astockcertificateservesasproofthatastockholderhaspurchasedshares.StockCertificatesandTransferWhenthestockissold,thestockholdersignsa
transferendorsement轉(zhuǎn)讓背書(shū)onthebackofthestockcertificate.C1EachunitofownershipiscallBasicsofCapitalStockTotalamountofstockthatacorporation’scharter章程authorizesittosell.Totalamountofstockthathasbeenissuedorsoldtostockholders.C1BasicsofCapitalStockTotalaParvalue
isanarbitraryamountassignedtoeachshareofstockwhenitisauthorized.Marketprice
istheamountthateachshareofstockwillsellforinthemarket.BasicsofCapitalStockClassesofStockParValueNo-ParValueStatedValue設(shè)定價(jià)值C1ParvalueisanarbitraryamouParValueStockOnSeptember1,Matrix,Inc.issued100,000sharesof$2parvaluestockfor$25pershare.Let’srecordthistransaction.IssuingParValueStockP1ParValueStockIssuingParValIssuingParValueStockP1IssuingParValueStockP1IssuingStockforNoncashAssetsParValueStockOnSeptember1,Matrix,Inc.issued100,000sharesof$2parvaluestockforlandvaluedat$2,500,000.Let’srecordthistransaction.P1IssuingStockforNoncashAsseDividendsStockholdersCashDividends現(xiàn)金股利CorporationTopayacashdividend,thecorporationmusthave:Asufficientbalanceinretainedearnings;andThecashnecessarytopaythedividend.Regularcashdividendsprovideareturntoinvestorsandalmostalwaysaffectthestock’smarketvalue.P2DividendsStockholdersCashDiviAccountingforCashDividendsThreeImportantDatesDateofDeclaration宣告日Recordliabilityfordividend.DividendsDateofRecord記錄日Noentryrequired.DateofPayment支付日Recordpaymentofcashtostockholders.P2AccountingforCashDividendsTDateofDeclarationRecordliabilityfordividend.DividendsAccountingforCashDividendsOnJanuary19,a$1persharecashdividendisdeclared
onDana,Inc.’s10,000commonsharesoutstanding.The
dividendwillbepaidonMarch19tostockholdersof
recordonFebruary19.P2DateofDeclarationRecordliabNoentryrequiredonFebruary19,thedateofrecord.DateofPaymentRecordpaymentofcashtostockholders.AccountingforCashDividendsOnJanuary19,a$1persharecashdividendisdeclared
onDana,Inc.’s10,000commonsharesoutstanding.The
dividendwillbepaidonMarch19tostockholdersof
recordonFebruary19.P2NoentryrequiredonFebruaryDeficits逆差andCashDividendsAdeficitiscreatedwhenacompanyincurscumulativelossesorpaysdividendsgreater
thantotalprofitsearnedinotheryears.P2Deficits逆差andCashDividendsAStockDividends股票股利Whyastockdividend?Canbeusedtokeepthemarketpriceonthestockaffordable.Canprovideevidenceofmanagement’sconfidencethat
thecompanyisdoingwell.Adistributionofacorporation’sownsharestoitsstockholderswithoutreceivinganypaymentinreturn.SmallStockDividendDistributionis￡25%ofthepreviouslyoutstandingshares.LargeStockDividendDistributionis>25%ofthepreviouslyoutstandingshares.HotAir,Inc.CommonStock100shares$1parP2StockDividends股票股利WhyastockRecordingaSmallStockDividendSimmonshas100,000sharesof$1parvaluestockoutstanding.OnDecember31,2013,Simmonsdeclareda2%stockdividend,whenthestockwassellingfor$10pershare.ThestockwillbedistributedtostockholdersonJanuary20,2014.Let’spreparetheDecember31entry.2,000×$1parCapitalizeretainedearningsforthemarketvalueofthesharestobedistributed.(100,000×2%=2,000×$10=$20,000)P2RecordingaSmallStockDivideBeforethestockdividend.Afterthestockdividend.P2BeforetheAftertheP2RecordingaLargeStockDividendCapitalizeretainedearningsfortheminimumamountrequiredbystatelaw,usuallyparorstatedvalueoftheshares.
(50,000×40%=20,000shares×$1parvalue=$20,000)Router,Inc.has50,000sharesof$1parvaluestockoutstanding.OnDecember31,2013,Routerdeclareda40%stockdividend,whenthestockwassellingfor$8pershare.ThestockwillbedistributedtostockholdersonJanuary20,2014.Let’spreparetheDecember31entry.P2RecordingaLargeStockDivideCommonStock$10parvalue100sharesOldSharesNewSharesCommonStock$5parvalue200sharesStockSplits拆股Adistributionofadditionalsharesofstocktostockholdersaccordingtotheirpercentownership.P2CommonStock$10parvalue100sPreferredStock優(yōu)先股Aseparateclassofstock,typicallyhavingpriorityovercommonsharesin...DividenddistributionsDistributionofassetsincaseofliquidationUsuallyhasastateddividendrateNormallyhasno
votingrightsC2PreferredStock優(yōu)先股Aseparvs.NoncumulativeCumulativeDividendsinarrears拖欠的股利mustbepaidbeforedividendsmaybepaidoncommonstock.(Normalcase)Undeclareddividendsfromcurrentandprioryearsdonothavetobepaidinfutureyears.PreferredStockConsiderthefollowingStockholders’EquitysectionoftheBalanceSheet.TheBoardofDirectorsdidnotdeclareorpaydividendsin2012.In2013,theBoarddeclaredandpaidcashdividendsof$42,000.C2vs.NoncumulativeCumulativeDiviPreferredStockC2PreferredStockC2vs.NonparticipatingParticipatingDividendsmayexceedastatedamountoncecommonstockholdersreceiveadividendequaltothepreferredstatedrate.Dividendsarelimitedtoamaximumamounteachyear.Themaximumisusuallythestateddividendrate.
(Normalcase)PreferredStockReasonsforIssuingPreferredStockToraisecapitalwithoutsacrificingcontrolToboostthereturnearnedbycommonstockholdersthroughfinancialleverage財(cái)務(wù)杠桿ToappealtoinvestorswhomaybelievethecommonstockistooriskyorthattheexpectedreturnoncommonstockistoolowC2vs.NonparticipatingParticipatiTreasuryStock庫(kù)存股Treasurystockrepresentssharesofacompany’sownstockthathasbeenacquired.Acorporationmightacquireitsownstockto:Useitssharestobuyothercompanies.Avoidahostiletakeover.Reissuetoemployeesascompensation.Supportthemarketprice.P3TreasuryStock庫(kù)存股TreasurystocPurchasingTreasuryStockTreasurystockisshownasareductionintotalstockholders’equityonthebalancesheet.OnMay8,Whitt,Inc.purchased2,000ofitsown
sharesofstockintheopenmarketfor$4pershare.P3PurchasingTreasuryStockTreasSellingTreasuryStockatCostOnJune30,Whittsold100sharesof
itstreasurystockfor$4pershare.P3SellingTreasuryStockatCostSellingTreasuryStock
AboveCostOnJuly19,Whitt,Inc.soldanadditional500
sharesofitstreasurystockfor$8pershare.P3SellingTreasuryStock
AboveCSellingTreasuryStock
BelowCostOnAugust27,Whittsoldanadditional400sharesofitstreasurystockfor$1.50pershare.P3SellingTreasuryStock
BelowStatementofRetainedEarningsRetainedearningsisthetotalcumulativeamountofreportednetincomelessanynetlossesanddividendsdeclaredsincethecompanystartedoperating.LegalRestriction
Moststatesrestricttheamountoftreasurystockpurchasestotheamountofretainedearnings.ContractualRestriction
Loanagreementscanincluderestrictionsonpayingdividendsbelowacertainamountofretainedearnings.RestrictedRetainedEarningsC3StatementofRetainedEarningsAppropriatedRetainedEarnings
劃撥的留存收益Acorporation’sdirectorscanvoluntarilylimitdividendsbecauseofaspecialneedforcashsuchasthepurchaseofnewfacilities.C3AppropriatedRetainedEarningsPriorPeriodAdjustmentsPriorperiodadjustmentsarecorrectionsofmaterialerrorsinpastyears’financialstatementsthatresultinachangeinthebeginningbalanceofretainedearnings.C3PriorPeriodAdjustmentsPriorStatementof
Stockholders’EquityThisisamoreinclusivestatementthanthestatementofretainedearnings.C3Statementof
Stockholders’EquOptionpurchaseprice$30pershare.StockOptions股票期權(quán)Marketpriceofstock$75pershare.Therighttopurchasecommonstockatafixedpriceoveraspecifiedperiodoftime.Asthestock’spricerisesabovethefixedoptionprice,thevalueoftheoptionincreases.Optionsaregiventokeyemployeestomotivatethemto:focusoncompanyperformance,takealong-r
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