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| Author : | Jae K. Shim, Ph.D., CPA |
| Status : | Production |
| CPE Credits : | 2.0 |
| IRS Credits : | 0 |
| Price : | $17.95 |
| Passing Score : | 70% |
| NASBA Technical: | Yes |
| Primary Subject-Field Of Study: | Accounting - Accounting 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 : |
Shareholders Equity on the Balance Sheet
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| 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:
• 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 |
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