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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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11/13/2011

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Chapter 15-1
 Stockholders· Equity Stockholders· Equity 
Chapter Chapter 
1515
Intermediate Accounting12th EditionKieso, Weygandt, and Warfield
Prepared by Coby Harmon, University of California, Santa Barbara
 
Chapter 15-2
1.D
iscuss the characteristics of the corporate form oforganization
.2.I
dentify the key components of stockholders· equity
.3.Ex
plain the accounting procedures for issuing shares of stock
.4.D
escribe the accounting for treasury stock
.5.Ex
plain the accounting for and reporting of preferred stock
.6.D
escribe the policies used in distributing dividends
.7.I
dentify the various forms of dividend distributions
.8.Ex
plain the accounting for small and large stock dividends, andfor stock splits
.9.I
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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