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Course Details

Stockholders Equity: Accounting and Reporting (Course Id 603)

QAS / Registry   Add to Cart 
Author : Jae K. Shim, Ph.D., CPA
Status : Production
CPE Credits : 3.0
IRS Credits : 0
Price : $29.95
Passing Score : 70%
Primary Subject-Field Of Study:

Accounting - Accounting and Auditing 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 : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE)
Revision Date : 20-Sep-2014
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 - 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

Glossary

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