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Course Details

Balance Sheet: Reporting Stockholders Equity - v06 (Course Id 881)

Updated / QAS / Registry   Add to Cart 
Author : Jae K. Shim, Ph.D., CPA
Status : Production
CPE Credits : 2.0
IRS Credits : 0
Price : $19.95
Passing Score : 70%
Primary Subject-Field Of Study:

Accounting - Accounting and Auditing for Course Id 881

Description :

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.

Usage Rank : 0
Release : 2016
Version : 1.0
Prerequisites : Basic Accounting.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study.
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 17-Jan-2017
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 881

Keywords : Accounting, Balance, Sheet, Reporting, Stockholders, Equity, 2016, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After completing this course, you should be able to:
    • Identify proper accounting procedures for common and preferred stock
    • Recognize accounting methods for acquisition of treasury stock.
    • Recognize how dividends, stock splits, stock warrants and stock rights affect stockholders’ equity.
Course Contents :

Chapter 1 - Balance Sheet: Stockholder’s Equity

Course Learning Objectives

Preferred Stock

Common Stock

Accounting for Stock Subscriptions

Accounting for Defaults of Stock Subscriptions

Treasury Stock

Review Questions - Section 1

Dividends

Restrictions of Retained Earnings

Stock Splits

Stock Warrants

Restricted (Nonvested) Stock

Fractional Share Warrants

Stock Rights

Reverse Spinoffs

Indexed to Stock

Redeemable Equity Instruments

Quasi-Reorganization

Disclosure

Summary

Review Questions - Section 2

Appendix:   Annual Report References

Qualcomm

Glossary

Accounting Course 881 Home: https://www.cpethink.com/accounting-cpa-courses
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