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Balance Sheet: Reporting Stockholder’s Equity

Balance Sheet: Reporting Stockholder’s Equity

$49.95$49.95
  • SKU : JS1177
  • OUR PRICE :$49.95
  • CREDIT HOURS : 3
Balance Sheet: Reporting Stockholder’s Equity
 
 
 
 
Course Description:
 
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.
 
Learning Objectives:
 
Upon successful completion of this course, participants 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
 
Course Number:
JS1177
NASBA Field of Study:
Accounting
Level:                    
Basic
Author/Instructor:
Delta
Publication Date:
 June 2021
 
CPE Credits:
3
 
Program Prerequisites:
None
 
Advanced Preparation:
None

 

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