• Course Information

    Title: Balance Sheet: Reporting Stockholder's Equity
    Category: Accounting and Auditing
    Field of Study: Accounting
    Course Code: A015-0400
    CPE Credits: 2.0
    Price: $19.95
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Description

Description:
This course discusses generally accepted accounting principles (GAAP) for reporting stockholder's equity on the balance sheet. 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.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Course Details

Author: Delta Publishing

Category: Accounting and Auditing

Field of Study: Accounting

Passing Score: 70%

Publication Date: 10/26/2017

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Objectives

Objectives:
* Identify proper accounting procedures for common and preferred stock.
* Recognize accounting methods for acquisition of treasury stock.
* Recognize how dividends, stock splits and stock warrants affect stockholders' equity.

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

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