Balance Sheet: Reporting Stockholders’ Equity

Course Information

Title:	Balance Sheet: Reporting Stockholders’ Equity
Category:	Accounting and Auditing
Field of Study:	Accounting
Course Code:	M136
CPE Credits:	4.0
Price:	34.95

Description

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

Course Details

Category: Accounting and Auditing

Field of Study: Accounting

Passing Score: 70%

Technical Details: Accounting: Technical

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Objectives

Objectives:

Identify core concepts for presenting equity on the balance sheet
Recognize accounting treatment for capital stock transactions
Identify how different dividends affect a company’s financial position
Recognize the impact of stock splits and subscription pledges on equity accounts
Identify purposes of quasi-reorganization and appropriated retained earnings
Identify and apply ratios used to measure a company’s market strength

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers: CPA