CHAPTER5

សាជីវកម្ម: ប្រតិ
បត្ដិការមូលធននិង
អង្គភាព
១. កំណត់លក្ខណៈចំបងនៃសាជីវកម្ម។
២. ភាពខុសគ្នារវាងដើមទុននិងប្រាក់ចំណេញរក្សាទុក។
៣. កត់ត្រាការបញ្ចេញភាគហ៊ុនធម្មតា (Common stock)។
៤. ពន្យល់ពីគណនេយ្យសម្រាប់ភាគហ៊ុនរតនាគារ (Treasury stock។
៥. បែងចែកភាគហ៊ុនអាទិភាពពីធម្មតាភាគហ៊ុន។
៦. រៀបចំផ្នែកមូលធនម្ចាស់ភាគហ៊ុន។
13-1
 Characteristics of a Organization

លក្ខណៈដែលសម្គាល់សាជីវកម្មចេគពីឯកកម្មសិទ្ធិ
និងសហកម្មសិទ្ធិ
 បែងចែកភាពស្របច្បាប់។
 បំណុលមានកំណត់នៃម្ចាស់ហ៊ុន។
 អាចផ្ទេរកម្មសិទ្ធិ។
 លទ្ធភាពទទួលបានដើមទុន។
 ជីវិតបន្ត។
 ស្ថិតក្រោមបទបញ្ញត្តិរបស់
រដ្ឋាភិបាល។
 ពន្ធបន្ថែម។
 ការគ្រប់គ្រងសាជីវកម្ម។
13-2 SO 1 Identify the major characteristics of a corporation.
 Characteristics of a Organization

Stockholders
Illustration 13-1
Corporation
organization chart Chairman and
Board of
Directors

President and
Chief Executive
Officer

General Vice President Vice President

Vice President Vice President
Counsel and Finance/Chief Human
Marketing Operations
Secretary Financial Officer Resources

Treasurer Controller

13-3 SO 1 Identify the major characteristics of a corporation.

 Forming a Corporation

ជំហានដំបូង:
 បង្កើតឡើងដោយការផ្តល់នូវធម្មនុញ្ញរបស់រដ្ឋ។
 សាជីវកម្មរីកចំរើនក្រោមច្បាប់។

Companies generally incorporate in a state whose laws are

favorable to the corporate form of business (Delaware, New
Jersey).

Corporations expense organization costs as incurred.

13-4 SO 1 Identify the major characteristics of a corporation.

 Ownership Rights of Stockholders

ម្ចាស់ភាគហ៊ុនមានសិទ្ធិ: Illustration 13-3

1. Vote ក្នុងការបោះឆ្នោត
ក្រុមប្រឹក្សាភិបាលនិង
សកម្មភាពដែលតម្រូវឱ្យមាន
ការយល់ព្រមពី
2. Share the corporate earnings
ម្ចាស់ភាគហ៊ុន។
through receipt of dividends.

13-5 SO 1 Identify the major characteristics of a corporation.

 Ownership Rights of Stockholders

Stockholders have the right to: Illustration 13-3

3. Keep the same percentage ownership when new

shares of stock are issued (preemptive right*).

* A number of companies have eliminated the preemptive right.

13-6 SO 1 Identify the major characteristics of a corporation.

 Ownership Rights of Stockholders

Stockholders have the right to: Illustration 13-3

4. Share in assets upon liquidation in proportion to

their holdings. This is called a residual claim.

13-7 SO 1 Identify the major characteristics of a corporation.

 Ownership Rights of Stockholders
Illustration 13-4 Prenumbered
Class A Class A
Class COMMON STOCK COMMON STOCK

PAR VALUE PAR VALUE

$1 PER SHARE $1 PER SHARE

Name of corporation
Stockholder’s name
Shares
Stock Certificate

Signature of corporate
official

13-8 SO 1
 Corporate Capital

Common
CommonStock
Stock
Account
Account Paid-in
Paid-inCapital
Capitalinin
Paid-in
Paid-inCapital
Capital Excess
Excessof
ofPar
Par
Account
Account
Preferred
PreferredStock
Stock
Account
Account

Two Primary
Sources of Retained
RetainedEarnings
Earnings
Account
Account
Equity

Paid-in capital is the total amount of cash and other assets paid
in to the corporation by stockholders in exchange for capital
stock.
13-9 SO 2 Differentiate between paid-in capital and retained earnings.
 Corporate Capital

Common
CommonStock
Stock
Account
Account Additional
AdditionalPaid-in
Paid-in
Paid-in
Paid-inCapital
Capital Capital
Capital
Account
Account
Preferred
PreferredStock
Stock
Account
Account

Two Primary
Sources of Retained
RetainedEarnings
Earnings
Account
Account
Equity

Retained earnings is net income that a corporation retains for

future use.

13-10 SO 2 Differentiate between paid-in capital and retained earnings.

 Corporate Capital

ការប្រៀបធៀបគណនីមូលធនរបស់ម្ចាស់កម្មសិទ្ធិ
(មូលធនម្ចាស់ភាគហ៊ុន)បានរាយការណ៍នៅលើតារាង
តុល្យការសម្រាប់ ឯកកម្មសិទ្ធិ សហកម្មសិទ្ធិ និង
សាជីវកម្ម។ Illustration 13-6

13-11 SO 2 Differentiate between paid-in capital and retained earnings.

 Accounting for Common Stock Issues

Issuing Par Value Common Stock for Cash

Illustration: សន្មតថា Hydro-Slide, Inc. ចេញលក់ប័ណ្ណ
ភាគហ៊ុនចំនួន 1,000 ហ៊ុន ដែលមានតម្លៃចរិត 1 ដុល្លារ
ក្នុងមួយហ៊ុនលក់ក្នុងតម្លៃចរិត។ រៀបចំ
ទិនានុប្បវត្តិលក់។
Cash 1,000
Common stock (1,000 x $1) 1,000

13-12 SO 3 Record the issuance of common stock.

 Accounting for Common Stock Issues

Issuing Par Value Common Stock for Cash

Illustration: សន្មតថាក្រុមហ៊ុន Hydro-Slide, Inc. បាន
បញ្ចេញលក់ភាគហ៊ុនចំនួន 2,000 ហ៊ុន​ដែលមានតម្លៃចរិត 1
ដុល្លា។ រៀបចំទិនានុប្បវត្តិរបស់ Hydro-Slide
ប្រសិនបើ (a) 1,000 ហ៊ុនត្រូវបានចេញលក់តំលៃ 1 ដុល្លារ
ក្នុងមួយហ៊ុន​ហើយ (ខ) ចំនួន 1,000 ហ៊ុនត្រូវបានចេញលក់
a. ដុល្លារក្នុងមួយហ៊ុន។
5 Cash 1,000
Common stock (1,000 x $1)

b. 1,000
Cash 5,000
Common stock (1,000 x $1)
Paid-in capital in excess of par value
1,000
13-13 4,000 SO 3 Record the issuance of common stock.
 Accounting for Common Stock Issues

Illustration 13-7

13-14 SO 3 Record the issuance of common stock.

 Accounting for Common Stock Issues

Issuing Common Stock for Services or

Noncash Assets
Corporations also may issue stock for:
 Services (attorneys or consultants).
 Noncash assets (land, buildings, and equipment).

Cost is either the fair market value of the consideration given

up, or the fair market value of the consideration received,
whichever is more clearly determinable.

13-15 SO 3 Record the issuance of common stock.

 Accounting for Common Stock Issues

Illustration: មេធាវីបានជួយក្រុមហ៊ុន Jordan បញ្ចូលជា

សាជីវកម្ម។ ពួក គេបានបង់ប្រាក់ 5,000 ដុល្លារសម្រាប់
សេវាកម្មរបស់ពួកគេ។ ពួកគេយល់ព្រមទទួលយកភាគហ៊ុនចំនួន
4,000 ភាគហ៊ុនដែលមានតម្លៃ 1 ដុល្លារក្នុងប័ណ្ណ
ភាគហ៊ុនធម្មតាក្នុងការទូទាត់វិក្កយបត្ររបស់ពួកគេ។
នៅពេលនៃការផ្លាស់ប្តូរនេះមិនមានតម្លៃទីផ្សារបាន
បង្កើតឡើងសម្រាប់ភាគហ៊ុន។ រៀបចំទិនានុប្បវត្តិ
Organizational expense 5,000
សម្រាប់ប្រតិបត្តិការនេះ។
Common stock (4,000 x $1) 4,000
Paid-in capital in excess of par 1,000

13-16 SO 3 Record the issuance of common stock.

 Accounting for Common Stock Issues

Illustration: Athletic Research Inc. គឺជាសាជីវកម្មសាធារណៈ

ដែលមានស្រាប់។ ភាគហ៊ុនតម្លៃ 5 ដុល្លាររបស់ខ្លួន
ត្រូវបានជួញដូរយ៉ាងសកម្មក្នុងតម្លៃ 8 ដុល្លារក្នុង
មួយហ៊ុន។ ក្រុមហ៊ុននេះបានចេញប័ណ្ណភាគហ៊ុនចំនួន 1
ម៉ឺនហ៊ុនដើម្បីទទួលបានដី Land ដែលត្រូវបាន
ផ្សព្វផ្សាយលក់ក្នុងតម្លៃ 90,000 ដុល្លារ។ រៀបចំ
ទិនានុប្បវត្តិសម្រាប់ប្រតិបត្តិការនេះ។
Land (10,000 x $8) 80,000
Common stock (10,000 x $5) 50,000
Paid-in capital in excess of par 30,000

13-17 SO 3 Record the issuance of common stock.

 Accounting for Treasury Stock

Common
CommonStock
Stock
Account
Account Paid-in
Paid-inCapital
Capitalinin
Paid-in
Paid-inCapital
Capital Excess
Excessof
ofPar
Par
Account
Account
Preferred
PreferredStock
Stock
Account
Account

Two Primary
Sources of Retained
RetainedEarnings
Earnings
Account
Account
Equity

Less:
Less:
Treasury
TreasuryStock
Stock
Account
Account

13-18 SO 4 Explain the accounting for treasury stock.

 Accounting for Treasury Stock

Purchase of Treasury Stock

 Debit Treasury Stock for the price paid to reacquire the
shares.
 Treasury stock is a contra stockholders’ equity account,
not an asset.
 Purchase of treasury stock reduces stockholders’
equity.

13-19 SO 4 Explain the accounting for treasury stock.

 Accounting for Treasury Stock
Illustration 13-8

Illustration: On February 1, 2012, Mead acquires 4,000 shares

of its stock at $8 per share.

Treasury stock (4,000 x $8) 32,000

Cash 32,000

13-20 SO 4 Explain the accounting for treasury stock.

 Accounting for Treasury Stock

Stockholders’ Equity with Treasury stock

Illustration 13-9

Both the number of shares issued (100,000), outstanding (96,000), and the
number of shares held as treasury (4,000) are disclosed.

13-21 SO 4 Explain the accounting for treasury stock.

 Accounting for Treasury Stock

Disposal of Treasury Stock

Sale of Treasury Stock
 Above Cost
 Below Cost

Both increase total assets and stockholders’ equity.

13-22 SO 4 Explain the accounting for treasury stock.

 Accounting for Treasury Stock Above
Cost

Illustration: On July 1, Mead sells for $10 per share 1,000

shares of its treasury stock, previously acquired at $8 per share.

July 1 Cash 10,000

Treasury stock
Paid-in
8,000 capital treasury stock
2,000

A corporation does not realize a gain or suffer a loss from stock

transactions with its own stockholders.

13-23 SO 4 Explain the accounting for treasury stock.

 Accounting for Treasury Stock Below
Cost

Illustration: On Oct. 1, Mead sells an additional 800 shares of

treasury stock at $7 per share.

Oct. 1 Cash 5,600

Paid-in capital treasury stock 800
Treasury stock

6,400 Illustration 13-10

13-24 SO 4 Explain the accounting for treasury stock.

 Accounting for Treasury Stock Below
Cost

Illustration: On Dec. 1, assume that Mead, Inc. sells its

remaining 2,200 shares at $7 per share.

Dec. 1 Cash 15,400 Limited

to
Paid-in capital treasury stock 1,200 balance
on
Retained earnings 1,000 hand

Treasury stock

17,600

13-25 SO 4 Explain the accounting for treasury stock.

 Preferred Stock

Features often associated with preferred stock.

1. Preference as to dividends.

2. Preference as to assets in liquidation.

3. Nonvoting.

Accounting for preferred stock at issuance is similar to that for

common stock.

13-26 SO 5 Differentiate preferred stock from common stock.

 Preferred Stock

Illustration: Stine Corporation issues 10,000 shares of $10

par value preferred stock for $12 cash per share. Journalize
the issuance of the preferred stock.

Cash 120,000
Preferred stock (10,000 x $10)
Paid-in
100,000capital in excess of par –
Preferred stock

20,000
Preferred stock may have a par value or no-par value.

13-27 SO 5 Differentiate preferred stock from common stock.

 Preferred Stock

Dividend Preferences
 Right to receive dividends before common stockholders.

 Per share dividend amount is stated as a percentage of

the preferred stock’s par value or as a specified amount.

 Cumulative dividend – holders of preferred stock must

be paid their annual dividend plus any dividends in
arrears before common stockholders receive dividends.

13-28 SO 5 Differentiate preferred stock from common stock.

 Preferred Stock

Cumulative Dividend
Illustration: Scientific Leasing has 5,000 shares of 7%, $100
par value, cumulative preferred stock outstanding. Each $100
share pays a $7 dividend (.07 x $100). The annual dividend is
$35,000 (5,000 x $7 per share). If dividends are two years in
arrears, preferred stockholders are entitled to receive the
following dividends in the current year.

13-29 SO 5 Differentiate preferred stock from common stock.

 Preferred Stock

Liquidation Preferences
 Most preferred stocks have a preference on corporate
assets if the corporation fails.

 Provides security for the preferred stockholder.

 Preference to assets may be for the par value of the

shares or for a specified liquidating value.

13-30 SO 5 Differentiate preferred stock from common stock.

 Statement Presentation

Illustration 13-12

13-31 SO 6 Prepare a stockholders’ equity section.

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13-32