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Intermediate Power Point (15)

Intermediate Power Point (15)

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Published by: low profile on Jan 25, 2011
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Chapter 15-1
 Stockholders· Equity Stockholders· Equity 
Chapter Chapter 
Intermediate Accounting12th EditionKieso, Weygandt, and Warfield
Prepared by Coby Harmon, University of California, Santa Barbara
Chapter 15-2
iscuss the characteristics of the corporate form oforganization
dentify the key components of stockholders· equity
plain the accounting procedures for issuing shares of stock
escribe the accounting for treasury stock
plain the accounting for and reporting of preferred stock
escribe the policies used in distributing dividends
dentify the various forms of dividend distributions
plain the accounting for small and large stock dividends, andfor stock splits
ndicate how to present and analyze stockholders· equity
earning Objectives 
earning Objectives 
Chapter 15-3
Issuance of Issuance of stockstockReacquisitionReacquisitionof sharesof shares
The CorporateThe CorporateFormFormCorporateCorporateCapitalCapitalPreferredPreferredStockStockDividendDividendPolicyPolicyPresentationPresentationand Analysisand Analysis
StateStatecorporate lawcorporate lawCapital stockCapital stockor shareor sharesystemsystemVariety of Variety of ownershipownershipinterestsinterestsFeaturesFeatures Accounting Accountingfor andfor andreportingreportingpreferredpreferredstockstockFinancialFinancialcondition andcondition anddividenddividenddistributionsdistributionsTypes of Types of dividendsdividendsStock splitStock splitDisclosure of Disclosure of restrictionsrestrictionsPresentationPresentation Analysis Analysis
 Stockholders· Equity Stockholders· Equity 

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