TAILIEUCHUNG - Lecture Principles of Accounting: A focus on analysis and interpretation (8th edition): Chapter 11 - Hillman, Kochanek, Barsky

Chapter 11 - Corporations: paid-in capital. This chapter presents the following content: Corporation, organization of a corporation, stockholders’ right, advantages of incorporation, disadvantages of incorporation, overview of stockholders’ equity,. | Corporations: Paid-in Capital Corporation A group of persons authorized to act as a separate legal entity Same privileges and responsibilities as an individual Enter into contracts Sue or be sued Own, buy, and sell property Organization of a Corporation Stockholders Board of Directors Management Stockholders’ Right Vote at stockholder’s meetings Sell or dispose of shares of stock Participate in corporate profits by receiving dividends when declared Maintain one’s percentage ownership (preemptive right) Participate in distribution of assets on liquidation Advantages of Incorporation Ability to generate capital investment Ease of transfer of ownership Continuity of life Limited liability Professional management Disadvantages of Incorporation Cost of incorporation Increased regulation Double taxation Separation of ownership and management functions Overview of Stockholders’ Equity Paid-in capital Stock - par Excess over par or stated value Donations Retained earnings Undistributed .

• Kế toán - Kiểm toán
• Principles of accounting
• Accounting information
• Lecture Principles of Accounting
• Paid in capital
• Stockholders’ right
• 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