TAILIEUCHUNG - Lecture Principles of accounting (2005): Chapter 15 - Needles, Powers, Crosson

Chapter 15 - The corporate income statement and the statement of stockholders' equity. Chapter 15 focuses on the corporate income statement and the statement of stockholders' equity, with an emphasis on specific items that may appear in them. Assessment of a company's quality of earnings opens the chapter. In addition, retained earnings, stock dividends, stock splits, and book value per share are covered in this chapter. | The Corporate Income Statement and the Statement of Stockholders’ Equity Multimedia Slides by: Gail A. Mestas, MAcc, New Mexico State University Chapter 15 Learning Objectives Prepare a corporate income statement and identify the issues related to evaluating the quality of earnings. Show the relationships among income taxes expense, deferred income taxes, and net of taxes. Describe the disclosure on the income statement of discontinued operations, extraordinary items, and accounting changes. Learning Objectives (cont’d) Compute earnings per share. Prepare a statement of stockholders’ equity. Account for stock dividends and stock splits. Calculate book value per share. Performance Measurement: Quality of Earnings Issues Objective 1 Prepare a corporate income statement and identify the issues related to evaluating the quality of earnings Comprehensive Income is the change in a company’s equity from sources other than owners during a period Includes Net income Changes in unrealized .

• Principles of accounting
• Lecture Principles of accounting
• Nguyên lý kế toán
• Accounting information
• Corporate income statement
• Stockholders equity
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Accounting information systems
• Fundamental system principles
• Technology based accounting systems
• Financial accounting
• Managerial accounting
• Managerial cost
• Reporting manufacturing activities
• Merchandising operations
• Accounting cycle
• Completing the accounting cycle
• Classified balance sheet
• Accounting for partnerships
• Partnership form of organization
• Basic partnership accounting