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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 33 ||| Review Questions: 23 ||| Final Exam Questions: 15 |
| CPE Credits : | 3.0 |
| IRS Credits : | 0 |
| Price : | $26.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 1953 |
| Description : | 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 generally accepted accounting principles (GAAP) for reporting stockholder’s equity on the balance sheet. It addresses many of the possible actions, such as issuance of preferred and common stock, treasury stock, dividends, retained earnings appropriations, stock splits, and stock warrants. The course is designed to help you navigate components of stockholders’ equity with specific examples to illustrate the application. |
| Usage Rank : | 0 |
| Release : | 2022 |
| Version : | 1.0 |
| Prerequisites : | Basic Accounting. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 11-Feb-2022 |
| 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 - 1953 |
| 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:
2. Identify proper accounting procedures for common and preferred stock 3. Recognize how dividends, stock splits, stock warrants, and stock rights affect stockholders’ equity 4. Identify rules for appropriation of retained earnings and acquisition of treasury stock |
| Course Contents : | Chapter 1 - Balance Sheet: Reporting Stockholders Equity Part 1: General Principles Characteristics of Equity Components of Stockholders’ Equity Stock Subscriptions Stock Warrants Review Questions - Part 1 Part 2: Capital Stocks and Retained Earnings Preferred Stock General Rules Types of Preferred Stock Common Stock Restricted (Nonvested) Stock Retained Earnings Appropriations Review Questions - Part 2 Part 3: Dividends and Treasury Stock Types of Dividends Stock Dividends Stock Splits Cash Dividends Property Dividends Scrip and Liquidating Dividends Treasury Stock Redeemable Equity Instrument Fractional Share Warrants Quasi-Reorganization Presentation and Disclosure IFRS Connection Review Questions - Part 3 Glossary |
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