Stockholders’ equity represents the owners’ residual claim of assets after liabilities have been settled, indicating a company’s overall financial health and stability. Proper reporting of equity components is critical for determining a company’s net worth. This course covers the basics of stockholders’ equity, exploring key equity transactions, such as stock, dividends, and warrants. It also addresses specialized stockholder equity topics, including quasi-reorganizations, earnings per share (EPS), appropriated retained earnings, and market value ratios. Numerous examples are provided to demonstrate practical application.
Course No. 7035
Instructional Delivery Method: QAS Self-Study
Format: Online pdf (101 pages). Printed book available.
Prerequisites: Basic accounting
Advance Preparation:None
Level: Overview
CPE Credit: 4 Hrs.
Field of Study: Accounting: Technical
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: January 2026