Use Landscape to see Search/Filter
Item Types:
Field of Study:
CPE Hours:
Course Details

Balance Sheet: Reporting Stockholders Equity - v09 (Course Id 881)

QAS / Registry   Add to Cart 
Author : Jae K. Shim, Ph.D., CPA
Status : Production
CPE Credits : 2.0
IRS Credits : 0
Price : $17.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 881

Description :

This course discusses generally accepted accounting principles (GAAP) for reporting stockholders 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 : 2019
Version : 1.0
Prerequisites : Basic Accounting.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 17-Dec-2019
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 - Text - Technical - NASBA Registry - 881

Keywords : Accounting, Balance, Sheet, Reporting, Stockholders, Equity, v09, 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: Stockholders Equity

Course Learning Objectives

Preferred Stock

Common Stock

Accounting for Stock Subscriptions

Accounting for Defaults of Stock Subscriptions

Treasury Stock

Review Questions - Section 1


Restrictions of Retained Earnings

Stock Splits

Stock Warrants

Restricted (Nonvested) Stock

Fractional Share Warrants

Stock Rights

Reverse Spinoffs

Indexed to Stock

Redeemable Equity Instruments




Review Questions - Section 2

Appendix - Financial Statement References



CPE Accounting Course: https://www.cpethink.com/accounting-cpa-courses
Thank you for taking one of our free courses. We would like to be able to let you know when we add free courses or have special offers and will never spam you or share your address with anyone. If you are Ok with that please reply with "Ok" or if not please reply "No Thanks". Either way enjoy your free CPE course.
Exam completed on .

Do you want to add the course again?