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f11Corporations Organization, Capital Stock, DividendsBusiness(公司金融会计)概要1
1. Nature of a Corporation 2. Stockholders’ Equity 3. Sources of Paid-in Capital 4. Issuing Stock 5. Treasury Stock Transactions 6. Stock Splits 7. Accounting for Dividends 8. Financial Analysis and Interpretation As a separate legal entity, a corporation may own and dispose of property in its own name. The corporation ownership is divided into units called shares of stock. The owners of the shares are called shareholders or stockholders. Stockholders of a corporation have a limited liability. 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. 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. Organization Costs 8,500 Cash 8,500 Amortization Expense 1,700 Organization Costs 1,700 $8,500 costs / 5 years = $1,700 Stockholders’ Equity = Assets – Liabilities Represents the stockholders’ share of the total assets. Common Stock – The basic ownership of stock includes: 1. Right to vote in election of directors and other important matters. 2. Right to share in distribution of earnings. 3. Preemptive right to purchase sufficient shares of new common stock offerings to maintain an existing ownership percentage. Preferred Stock – A class of stock with preferential rights over common stock with respect to payment of dividends and assets of the corporation in liquidation. Preferred dividend 4,000 4,000 4,000 Common dividend $6,000 $31,000 $18,000 Dividends per share: P
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