Accounting for Earnings Per Share (2 hrs)

Course Description

Accounting for Earnings Per Share

Earnings per share (EPS) is a popular and useful summary measure of a company’s profit performance. It tells you how much profit (or loss) each share of common stock has earned after adjustments for potential dilution from options, warrants, and convertible securities are factored in. This course covers the computation, reporting, presentation, and disclosures associated with earnings per share.

Course information

Price: $33
Course No. 7019
Format: Online pdf (47 pages). Printed book available.
Instructional Delivery Method: QAS Self-Study
Prerequisites: None
Advance Preparation:None
Level: Overview
CPE Credit: 2 hrs.
Field of Study: Accounting
Course expiration:  You have one year from date of purchase to complete the course.
Course Revision Date: August 2015

Objectives

After completing this course, you should be able to:
1. Recognize the difference between two different capital structures—simple and complex – and how earnings per share will be computed for each structure.
2. Identify how to compute earnings per share in a simple capital structure.
3. Identify how to compute earnings per share in a complex capital structure.

 

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