Balance Sheet: Reporting Stockholder’s Equity
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 information
This course is included in our MEGA CPE Unlimited Bundle
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:Â Â You have one year from date of purchase to complete the course.
Course Revision Date: January 2026
Objectives
Course Objectives
After reading the course material, you will be able to:
- Identify core concepts for presenting equity on the balance sheet
- Recognize accounting treatment for capital stock transactions
- Identify how different dividends affect a company’s financial position
- Recognize the impact of stock splits and subscription pledges on equity accounts
- Identify purposes of quasi-reorganization and appropriated retained earnings
- Identify and apply ratios used to measure a company’s market strength
Chapter Headings:
Chapter 1: Financial Reporting Basics
Chapter 2: Accounting for Stockholders’ Equity
Chapter 3: Special Topics: Quasi-Reorganization, Appropriated Retained Earnings, Restricted Stock, Presentation and Disclosure, Earnings Per Share, and Market Value Ratios
Ratings and Reviews
Syamaladevi Prasad Duggirala
A good presentation
chris petkiewicz
Some good stuff in here
Eitan Gavarin
Clear and informative
Content covers a great deal of relevant and complex detail information.