TAILIEUCHUNG - Lecture Principles of accounting (2005): Chapter 14 - Needles, Powers, Crosson

Chapter 14 - Contributed capital. Chapter 14 focuses on long-term equity financing, including the types of equity securities and transactions affecting the stockholders' equity section of the balance sheet, such as stock issues, dividends, and treasury stock purchases. | Contributed Capital Multimedia Slides by: Gail A. Mestas, MAcc, New Mexico State University Chapter 14 Learning Objectives Identify and explain the management issues related to contributed capital. Identify the components of stockholders’ equity. Account for cash dividends. Identify the characteristics of preferred stock, including the effect on distribution of dividends. Learning Objectives (cont’d) Account for the issuance of stock for cash and other assets. Account for treasury stock. Management Issues Related to Contributed Capital Objective 1 Identify and explain the management issues related to contributed capital A Corporation is defined as a body of persons granted a charter recognizing them as a separate legal entity having its own rights, privileges, and liabilities distinct from those of its members In other words, a corporation is a legal entity separate and distinct from its owners Management of contributed capital is a critical component in financing the corporation .

• Kế toán - Kiểm toán
• Principles of accounting
• Lecture Principles of accounting
• Nguyên lý kế toán
• Accounting information
• Contributed capital
• Long term equity financing
• 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