visual basic barcode generator BOOKKEEPING AND ACCOUNTING in Java

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132 BOOKKEEPING AND ACCOUNTING
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rather part of the investment of the stockholders. If the purchaser will not pay par value, the corporation may issue stock at a price below par.
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The difference between par value and the lower price is called the dis count.
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The book value per share of stock is obtained by dividing the stockhold ers equity amount by the number of shares outstanding. It thus represents the amount that would be distributed to each share of stock if the corpo ration were to be dissolved. Individual book values for common and preferred stock are de ned by separating the stockholders equity amount into two parts and dividing each part by the corresponding number of shares. All premiums and dis counts, as well as retained earnings or de cits, go to common stock only.
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To nd earnings per share (EPS), take the net pro t after taxes, less any preferred dividends. This will equal the earnings available for common stockholders. Divide by the number of shares of common stock out standing to arrive at EPS: EPS = earnings available for common stockholders number of shares of common stock outstanding
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A corporation may obtain funds by selling stock or by borrowing through long-term obligation. An issue of bonds is a form of long-term debt in which the corporation agrees to pay interest periodically and to repay the principal at a stated future date.
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CHAPTER 17: The Corporation
Bond denominations are commonly multiples of $1,000. A bond is sue normally has a term of 10 or 20 years, although some issues may have longer lives. The date at which a bond is to be repaid is known as the ma turity date. In an issue of serial bonds, the maturity dates are spread in a series over the term of the issue. This relieves the corporation from the impact of total payment at one date.
Funding by Stock Versus Funding by Bonds
The major differences between stocks and bonds may be summarized as follows: Stocks 1. Representation Ownership in the corporation 2. Inducement to Holders Dividends 3. Accounting Treatment Dividends are a distribution of pro ts; stocks are equity 4. Repayment By selling in the market at any time Bonds 1. Representation A debt of the corporation 2. Inducement to Holders Interest 3. Accounting Treatment Interest is an expense; bonds are a longterm liability 4. Repayment On a predetermined date
Summary
1. The rights to vote and to share in the pro ts of the company rest with the ______. 2. The greatest disadvantage of the corporate form of business is the ____ on income. 3. The pro t and loss of the corporation is recorded in the _______ account. 4. To achieve a broader market and a more attractive issue price, pre ferred stock may _______ in pro ts beyond the speci ed rate. 5. The amount paid in excess of par by a purchaser of newly issued stock is called a _______, whereas the amount paid below par is known as a ______.
134 BOOKKEEPING AND ACCOUNTING
Answers: 1. stockholders; 2. tax; 3. retained earnings; 4. participate; 5. premium, discount
Solved Problem
Solved Problem 17.1 Two separate business organizations, a partner ship and a corporation, were formed on January 1, 2001. 1. The initial investments of the partners, Blue and Gray, were $25,000 and $20,000, respectively. 2. The Green Corporation has ve stockholders, each owning 90 shares of $100-par common stock. At the end of the calendar year, the net income of each company was $15,000. (a) For each organization, show the proper entry to close the In come Summary account. (b) Prepare a capital statement for the partner ship and a stockholders equity statement for the corporation, as of De cember 31, 2001. Solution: (a) Partnership Entry: Income Summary Blue, Capital Gray, Capital Corporation Entry: Income Summary Retained Earnings
15,000 7,500 7,500 15,000 15,000
(b) Partnership Capital Statement Blue Gray Capital, 1/1/01 25,000 20,000 Add: Net Income 7,500 7,500 Capital, 12/31/01 32,500 27,500 Stockholders Equity Statement Common Stock $100 par (450 shares authorized and issued) Retained Earnings Stockholders Equity
Total 45,000 15,000 60,000
45,000 15,000 60,000
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