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

Stockholders Equity: Accounting and Reporting (Course Id 603)

QAS / Registry
  Add to Cart 
Author : Jae K. Shim, Ph.D., CPA
Course Length : Pages: 37 ||| Review Questions: 10 ||| 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 603

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 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 : 2014
Version : 1.0
Prerequisites : None
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 : 20-Sep-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 - 603

Keywords : Accounting, Stockholders, Equity, Accounting, Reporting, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After completing this section, you should be able to:
    1. Account for common and preferred stock.
    2. Differentiate between stock retirement and treasury stock.
    3. Explain reasons for acquiring treasury stock.
    4. Compute payment of dividends, including stock dividend, property dividend, and scrip dividend.
    5. State reasons for splitting stocks.
    6. Differentiate between stock rights and warrants.
    7. Explain how stockholders’ equity is presented.
Course Contents :

Chapter 1 - Stockholders' Equity: Accounting and Reporting

Annual Report References


Accounting Course 603 Home: https://www.cpethink.com/qas-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?