TAILIEUCHUNG - Issues in Financial Accounting (16)

PART II: Corporate Accounting Concepts and . Issues Lecture 16 Corporation: Dividends,. Retained Earnings,. Income Reporting and. Shareholders Learning. Learning Objectives. Objectives. 1. Discuss the characteristics of the corporate form of organization. 2. Identify the key components of stockholders’ equity. 3. Explain the accounting procedures for issuing shares of stock. 4. Describe the accounting for treasury stock. 5. Explain the accounting for and reporting of preferred stock. 6. Describe the policies used in distributing dividends. 7. Identify the various forms of dividend distributions. 8. Explain the accounting for small and large stock dividends, and for. share splits. 9. Indicate how to present and analyze stockholders’ Stockholders’. Stockholders’ Equity. Equity. The. Dividend Retained Presentation. Corporate Equity. Policy Earnings and Analysis. Form Corporate Issuance of Financial Retained Stockholders’. law stock condition and earnings Equity. Capital stock Reacquisition dividend restrictions Presentation. or share of shares distributions Prior period Stockholders’. system Preferred Types of adjustments Equity Analysis. Variety of Stocks dividends Retained Income. ownership Stock split earnings Statement. interests Disclosure of statement Presentation. restrictions Income. Analysis The. The Corporate. Corporate Form. Form of. of Organization. Organization Three primary forms of business organization. Proprietorship Partnership Corporation. Special characteristics of the corporate form:. 1. Use of capital stock or share system 2. Development of a variety of ownership interests4 LO 1 Discuss the characteristics of the corporate form of organization. The. The Corporate. Corporate Form. Form of. of Organization. Organization Capital Stock or Share System. In the absence of restrictive provisions, each share carries. the following rights:. 1. To share proportionately in profits and losses 2. To share proportionately in management (the right to vote. for directors) 3. To share proportionately in assets upon liquidation 4. To share proportionately in any new issues of stock of the. same class—called the preemptive LO 1 Discuss the characteristics of the corporate form of organization. The. The Corporate. Corporate Form. Form of. of Organization. Organization Variety of Ownership Interests. Common stock represent the residual corporate interest Bears ultimate risks of loss Receives the benefits of success Not guaranteed dividends nor assets upon dissolution. Preferred stock is created by contract, when stockholders’ sacrifice. cer

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• Issues in economics today
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• Macroeconomic issues
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• Opportunity cost
• Demand model
• Elasticity of demand
• Firm production
• Perfect competition
• Gross domestic product
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