Course Information
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: | 3.0 |
| Price: | 27.95 |
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:
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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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: No IRS credit for Enrolled Agents.
Profession Identifiers: CPA