Balance Sheet - EquitiesCode: 20-BSEQUITIES

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Course Details

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:  2 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

    For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.

    American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.   Complaints regarding registered sponsors may be addressed to:  National Registry of CPE Sponsors, 150 Fourth Ave. North, Nashville, TN 37219-2417.  Web site:  www.nasbaregistry.org

    NASBA QAS Sponsor number 108096

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