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Balance Sheet: Reporting Stockholders Equity - v11 (Course Id 1953)

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Author : Jae K. Shim, Ph.D., CPA
Status : Production
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:
    1. Recognize components of stockholders equity
    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

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