Chapter 11: Stockholders Equity - PowerPoint PPT Presentation

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Chapter 11: Stockholders Equity

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Explain the accounting for the purchase ... Prepare the entries for cash dividends and understand the effect of stock ... property, promissory note, stock ... – PowerPoint PPT presentation

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Title: Chapter 11: Stockholders Equity


1
Chapter 11 Stockholders Equity
  • Define the corporation
  • Record Issuance of Common Stock
  • Explain the accounting for the purchase of
    treasury stock
  • Differentiate preferred stock from common

2
Chapter 11 Stockholders Equity
  • Prepare the entries for cash dividends and
    understand the effect of stock dividends and
    splits
  • Identify the items affecting retained earnings
  • Prepare a Stockholders Equity section
  • Evaluate a corporations dividend and earnings
    performance (ratios)

3
Corporation
  • By purpose
  • For profit, non-profit
  • By ownership
  • Publicly traded
  • Privately held
  • Governance
  • Rights over property
  • Pros and Cons (p. 530)

4
Accounting for Common Stock Issues
  • Paid-in capital
  • Retained earnings
  • Treasury Stock (float)
  • Preferred Stock
  • Dividends cash, property, promissory note, stock
  • Retained earnings or excess par from paid-in
    capital (source)
  • Adequate cash
  • Declaration of dividend
  • Stock dividends versus stock spit (pp. 544 5)
  • Financial Statement examples (pp. 548-9)
  • Financial Ratios
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