Balance Sheet: Reporting Stockholder’s Equity (2.5 hrs)

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Course Description

Balance Sheet: Reporting Stockholder’s Equity

Stockholders’ equity represents the cumulative net contributions by stockholders plus accumulated earnings less dividends. Stockholders’ equity is synonymous with net worth, or net assets (assets less liabilities). This course discusses generally accepted accounting principles (GAAP) for reporting stockholder’s equity on the balance sheet. It addresses many of the possible actions, such as issuance of preferred and common stock, treasury stock, dividends, retained earnings appropriations, stock splits, and stock warrants. The course is designed to help you navigate components of stockholders’ equity with specific examples to illustrate the 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 (69 pages). Printed book available.
Prerequisites: Basic accounting
Advance Preparation:None
Level: Overview
CPE Credit: 2.5 Hrs.
Field of Study: Accounting
Course expiration:  You have one year from date of purchase to complete the course.
Course Revision Date: June 2021

Objectives

Course Objectives

After reading the course material, you will be able to:

  • Recognize components of stockholders’ equity
  • Identify proper accounting procedures for common and preferred stock
  • Recognize how dividends, stock splits, stock warrants, and stock rights affect stockholders’ equity
  • Identify rules for appropriation of retained earnings and acquisition of treasury stock

Chapter Headings:

Chapter 1: General Principles

Chapter 2: Capital Stocks and Retained Earnings

Chapter 3: Dividends and Treasury Stock

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