Accounting Corporations Organization and Capital Stock Transactions
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Accounting
Corporations:
OrganizationandCapitalStockTransactions
Contents
1
The corporate
form of organization
2
Accounting for issue
of common stock
3
Accounting for
Treasury stock
4
Statement presentation
1
The corporate
form of organization
Characteristics of a corporation
1) Separate legal existence
[ Company operates in its own name ]
- Corporation acts under its own name rather than in the name of its stockholders.
- Binding legally binding contracts.
- Unless otherwise designated as an agent, you do not have the right to purchase the inventory.
An entity separate and distinct from its owners
Classified by purpose
For profit
Not for profit
Classified by
ownership
Publicly held
Privately held
2) Limited Liability of stockholders
The stockholder is only responsible for his own investment, but not additional responsibilities.
- Creditors have no legal claim on the personal assets of the owners unless fraud has occurred.
1
The corporate
form of organization
Characteristics of a corporation
3) Transferable ownership right
Stockholder may dispose of part or
all of their interest in a corporation simply by selling their stock
The transfer of a partnership
must be agreed upon by
each owner
4) Ability to acquire capital
It is easy for businesses to acquire capital through stock issuance.
A small amount of money can be invested into a shareholder.
5) Continuous life
If limited the company can extend its life through renewal of the charter
- Since the company is a separate entity, it is not affected by the withdrawal, death or inability
of employees, officer and stockholder
1
The corporate
form of organization
Characteristics of a corporation
6) Corporation management
controller
treasurer
stockholder
Chairman and board of directors
President and chief executive officer
Vice president
finance/chief financial officer
Vice president operations
Vice president marketing
Vice president human resources
General counsel
and secretary
1
The corporate
form of organization
7) Government regulations
Characteristics of a corporation
Federal
Regulations
Stock exchange
requirements
State
Laws
SEC
Laws
Designed to protect the owners of corporations.
[1] State laws
- Issuing stock.
- Distributions of earnings permitted to stockholders
- Retiring stock
[2] Federal securities laws
- Sale of capital stock to general public
- Retiring stock
[3] SEC laws (Securities and Exchange Commission)
- Extensive disclosure of financial affairs of publicly held corporations.
(by quarterly and annual reports)
[4] Stock exchange requirements
- Exchange its stock on securities exchanges.
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