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.

Delivery Method: Online Interactive Self Study

Level: Basic

Prerequisites: None

Advanced Preparation: None

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Author: Delta Publishing

Category: Accounting and Auditing

Field of Study: Accounting

Passing Score: 70%

Publication Date: 06/14/2021

Technical Details: Accounting: Technical

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Objectives:
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

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NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers : CPA