TAILIEUCHUNG - Lecture Financial accounting (10th edition): Chapter 12 - Pratt, Peters

Chapter 12 - Stockholders’ equity. In this chapter students will be able to: List the three forms of financing and distinguish debt from equity, define and distinguish contributed capital from earned capital, define and distinguish preferred stock from common stock. | 2 Chapter 12: Shareholders’ Equity 2 3 Learning Objective 1 List the three forms of financing and distinguish debt from equity. 4 Shareholders’ Equity How to Finance a Corporation: Borrow (focus of chapter 11) Notes, Bonds, Leases The debt holders are legally entitled to repayment of their principal and interest claims Issue Equity Common and Preferred Stock The shareholders, as owners, have voting rights, limited liability, and a residual interest in the corporate assets Contributed capital Retained Earnings (profitable operations) Earned capital 5 The Relative Importance of Liabilities, Contributed Capital, and Earned Capital Figure 12-2 The relative importance of liabilities, contributed capital, and retained earnings (percentage of total assets) 6 Debt and Equity Distinguished – Characteristics 1. Formal legal contract 1. No legal contract 2. Fixed maturity date 2. No fixed maturity date 3. Fixed periodic payments 3. Discretionary dividend 4. Security in case of default payments

• Kế toán - Kiểm toán
• Financial accounting
• Lecture Financial accounting
• Kế toán tài chính
• Financial statements
• Stockholders’ equity
• Common stock
• Issues in financial accounting
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Accounting system
• Accounting activities
• Financial accounting practice
• Accounting information system
• Accounting terminology
• Reporting financial results
• Evaluating liquidity
• Business firms
• The financial reporting reform
• Accounting information
• Management accounting
• Accounting equation
• Accounting systems
• Decision making
• External financial reporting
• Accounting for business
• Lecture Accounting for business
• Financial accounting reports
• Statement of financial performance
• Accrual accounting systems
• Statement of financial position
• Mastering financial accounting essentials
• Financial accounting essentials
• Accrual accounting
• Income statement
• Accounting conventions
• Internal control
• Accounting for cash
• Accounting for receivables
• Computing uncollectible accounts expense
• Long term debt
• Accounting for long term debt
• Paper F3
• Revision kit 2016
• Accounting Financial
• Accounting Financial Review
• Financial Review accounting exam
• Study text 2016
• Language of business
• Double entry accounting system
• Credit terminology
• Merchandising businesses
• Accounting for merchandising businesses
• Accounting for inventories
• Cash discounts
• The accounting cycle
• International financial reporting standards
• Completing the accounting cycle
• Accounting worksheet
• Classified balance sheet