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Author: |
Jae K. Shim, Ph.D., CPA |
Course Length: |
Pages: 65 ||| Word Count: 23,927 ||| Review Questions: 22 ||| Final Exam Questions: 20 |
CPE Credits: |
4.0 |
IRS Credits: |
0 |
Price: |
$35.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Accounting |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course covers the proper reporting of stockholders equity on the balance sheet, including equity transactions such as stock, dividends, and warrants.
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Frequently Asked Questions: |
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Description: |
Stockholders' equity represents the owners’ residual claim of assets after liabilities have been settled, indicating a company's overall financial health and stability. Proper reporting of equity components is critical for determining a company's net worth. This course covers the basics of stockholders' equity, exploring key equity transactions, such as stock, dividends, and warrants. It also addresses specialized stockholder equity topics, including quasi-reorganizations, earnings per share (EPS), appropriated retained earnings, and market value ratios. Numerous examples are provided to demonstrate practical application. |
Usage Rank: |
40000 |
Release: |
2026 |
Version: |
1.0 |
Prerequisites: |
Basic Accounting. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
Internal: Accounting CPE Courses for CPAs
Internal: FASB CPE Courses For CPAs
External: Balance sheet
External: Financial statement
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
22-Apr-2026 |
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. |
Keywords: |
Balance Sheet: Reporting Stockholders Equity - v16 - CPE course for CPAs |
Learning Objectives: |
Course Learning Objectives After completing this course, you should be able to:
2. Recognize accounting treatment for capital stock transactions 3. Identify how different dividends affect a company's financial position 4. Recognize the impact of stock splits and subscription pledges on equity accounts 5. Identify purposes of quasi-reorganization and appropriated retained earnings 6. Identify and apply ratios used to measure a company’s market strength |
Course Contents: |
Chapter 1: Financial Reporting Basics Role of Financial Reporting Financial Statement Elements Assets Liabilities Equity Investments by and Distributions to Owners Revenues, Expenses, Gains, and Losses Financial Statements Overview Core Financial Statements Interconnections of Financial Statements Balance Sheet Overview Account Classifications Equity Section Accounts Review Questions – Section 1 Chapter 2: Accounting for Stockholders’ Equity Capital Stock vs. Treasury Stock Capital Stock Treasury Stock Common vs. Preferred Stock Overview Common Stock Preferred Stock Review Questions – Section 2 Detachable vs. Nondetachable Warrant Detachable Stock Warrants Nondetachable Stock Warrants Dividends Overview Cash Dividend Stock Dividend Property Dividend Liquidating Dividend Scrip Dividend Stock Splits Stock Subscription Review Questions – Section 3 Chapter 3: Special Topics Quasi-Reorganization Appropriated Retained Earnings Restricted Stock Presentation and Disclosure Earnings Per Share Overview Basic EPS Diluted EPS Market Value Ratios Price-Earnings Ratio Book Value Per Share Price-Book Value Ratio Price-Sales Ratio Dividend-Related Ratios Price to Cash Flow Ratio Review Questions – Section 4 Glossary |
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