분야
pptxContents
Corporation
Meaning
Characteristics
Forming a Corporation
2. Stock
Meaning of Common Stock
Ownership Rights of Stockholders
Proof of Stock Ownership
Stock Issue Considerations
3. Application
in Accounting Principle
Corporate Capital
Issuance of Common Stock
Issuance of No-Par Common Stock
Purchase of Treasury Stock
Disposal of Treasury Stock
Issuance of Preferred Stock
Contents
1. Corporation
A) Meaning
Corporation
In 1819, Chief Justice John Marshall
몷an artificial being, invisible, intangible, and existing only in contemplation of law몸
This definition is the foundation for the prevailing legal interpretation that a corporation is an entity separate and
distinct from its owners
1. Corporation
B) Characteristics (positive)
Separate :Legal Existence
Limited Liability of Stockholders
Transferable Ownership
Rights
Continuous Life
Ability To Acquire Capital
Continuous Life
Corporation Management
1. Corporation
B) Characteristics (negative)
Corporation
Management
Government
Regulations
Additional
Taxes
1. Corporation
C) Forming a Corporation
몷The initial step in forming a corporation is to file an application with the Secretary of State in the state in which incorporation is desired몸
The name and
purpose of corporation
Amounts, kinds, and number of shares of capital stock
1. Contents of the application
The names of the incorporators
The shares of stock to which each has subscribed
