TAILIEUCHUNG - Lecture Issues in financial accounting – Lecture 16: Corporation: Dividends, retained earnings, income reporting and shareholders equity

The contents of this chapter include all of the following: Describe the balance sheet in terms of equity and debt capital and producing and operating assets, explain the concept of net income, who owns it and what they can do with it, define the three major activities of a business,. | Corporation: Dividends, Retained Earnings, Income Reporting and Shareholders Equity PART II: Corporate Accounting Concepts and Issues Lecture 16 Discuss the characteristics of the corporate form of organization. Identify the key components of stockholders’ equity. Explain the accounting procedures for issuing shares of stock. Describe the accounting for treasury stock. Explain the accounting for and reporting of preferred stock. Describe the policies used in distributing dividends. Identify the various forms of dividend distributions. Explain the accounting for small and large stock dividends, and for share splits. Indicate how to present and analyze stockholders’ equity. Learning Objectives Issuance of stock Reacquisition of shares Preferred Stocks The Corporate Form Equity Retained Earnings Dividend Policy Presentation and Analysis Corporate law Capital stock or share system Variety of ownership interests Retained earnings restrictions Prior period adjustments Retained earnings .

• Kế toán - Kiểm toán
• Financial accounting
• Issues in financial accounting
• Kế toán tài chính
• Financial statements
• Retained earnings
• Income reporting
• Shareholders equity
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Lecture Financial accounting
• 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