Balance Sheet - EquitiesCode: 24-BSEQUITIES

57 Pages

This course discusses generally accepted accounting principles (GAAP) for reporting stockholder’s equity on the balance sheet. 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 the accounting, financial statement presentation, and disclosures  associated  with  preferred  and  common  stock,  stock  retirement,  treasury  stock,  dividends,  appropriation of retained earnings, stock splits, stock warrants (including fractional share warrants), and quasi‐reorganization. 

Presentation Method:  QAS Self-Study

 

Category: Accounting

 

CPE credit:  3 Hours




Program Level:  Update




Prerequisites:  None




Advance Preparation:  None




Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase