CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-1 Capital Stock Transactions.

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    Number Par Value Total of Shares  per Share = Par Value 1

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Presentation transcript:

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-1 Capital Stock Transactions

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 2 LESSON 12-1 Number of Shares Par Value per Share = Total Par Value × 1.Calculate the amounts to be recorded. 2.Write the date. 6.Record the credit amount. 5.Write the debit amount. 3.Enter the account title. 4.Record the receipt number. ISSUING PREFERRED STOCK AT PAR VALUE page $100.00=$80, ×6

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 3 LESSON 12-1 Number of Shares Value per Share =Value × 4.Record the receipt number. ISSUING PREFERRED STOCK FOR MORE THAN PAR VALUE page Calculate the amounts to be recorded. 2.Write the date. 6.Record the credit amounts. 5.Write the debit amount. 3.Enter the account titles $120.00=$36, × Total received = 30, × Par value $ 6,000.00Amount received in excess of par value

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 4 LESSON 12-1 Number of Shares Value per Share =Value × 4.Record the receipt number.1.Calculate the amounts to be recorded. 2.Write the date. 6.Record the credit amount. 5.Write the debit amounts. 3.Enter the account titles page $100.00=$50, × Par value = 45, × Total received $ 5,000.00Total discount 5 ISSUING PREFERRED STOCK FOR LESS THAN PAR VALUE

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 5 LESSON 12-1 ISSUING PREFERRED STOCK FOR ASSETS OTHER THAN CASH page 346 Number of Shares Value per Share =Value × 4.Record memorandum number.1.Calculate the amounts to record. 2.Write the date. 6.Record the credit amount. 5.Write the debit amount. 3.Enter the account titles $120.00=$12, × Total received = 10, × Par value $ 2,000.00Amount received in excess of par value5

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 6 LESSON 12-1 ISSUING COMMON STOCK WITH NO PAR VALUE page 347

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 7 LESSON 12-1 ISSUING COMMON STOCK WITH A STATED VALUE page 347

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 8 LESSON 12-1 TERM REVIEW discount on capital stock page 348