TAILIEUCHUNG - Lecture Intermediate accounting (15th edition): Chapter 15 - Kieso, Weygandt, Warfield

Chapter 15 - Stockholders’ equity. After completing this chapter you should be able to: 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. | Prepared by Coby Harmon University of California, Santa Barbara Intermediate Accounting Intermediate Accounting Prepared by Coby Harmon University of California, Santa Barbara Westmont College INTERMEDIATE ACCOUNTING F I F T E E N T H E D I T I O N Prepared by Coby Harmon University of California, Santa Barbara Westmont College kieso weygandt warfield team for success PREVIEW OF CHAPTER Intermediate Accounting 15th Edition Kieso Weygandt Warfield 15 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. After studying this chapter, you should be able to: LEARNING OBJECTIVES 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. Stockholders’ Equity 15 Three primary forms of business organization The Corporate Form of Organization Proprietorship Partnership Corporation LO 1 Special characteristics of the corporate form: Influence of state corporate law. Use of capital stock or share system. Development of a variety of ownership interests. State Corporate Law The Corporate Form of Organization Corporation must submit articles of incorporation to the state in which incorporation is desired. State issues a corporation charter. Advantage to incorporate in a state whose laws favor the corporate form of business organization. Delaware Accounting for stockholder’s equity follows the provisions of each states business incorporation act. LO 1 WHAT’S YOUR PRINCIPLE 129 NORTH ORANGE STREET LO 1 Capital Stock or Share System The Corporate Form of Organization In the absence of restrictive provisions, each share carries the following rights: To share .

• Kế toán - Kiểm toán
• Stockholders’ equity
• Corporate form
• Preference shares
• Dividend policy
• Intermediate accounting
• Lecture Intermediate accounting
• Financial accounting
• Lecture Introduction to financial accounting
• Financial statements
• Stockholders equity
• Advantages of incorporating
• Lecture Financial accounting
• Paid in capital
• Stockholder records
• Capital stock
• Alayzing shareholder’s equity
• Common shares
• Business decision
• Kế toán tài chính
• The accounting cycle
• Financial statement
• Stockholders ’equity
• Equity financing
• Operating assets
• Current liabilities
• Long term liabilities
• The statement of cash flows
• Financial statement analysis
• International financial reporting standards
• Financial reporting
• Financial reporting standards
• The psychology of persuasion
• Special topics
• Valuation of liabilities
• Accounting for leases
• Income recognition
• The income statement
• Comprehensive income
• The time value of money
• Long Term investments
• Evaluating performance
• Accounting system
• The balance sheet
• Additional aspects
• Plant assets
• International operations
• Discuss the characteristics
• The accounting procedures
• Treasury stock
• Long Term assets
• Statement of cash flows
• Business decision making
• Analyzing stockholders’ equity
• Analyzing receivables
• Analyzing long lived assets
• Accounting information
• Making business decision
• Business decision tool
• Lecture Accounting
• Common stock
• Cash flows
• Managerial accounting
• Introduction to Accounting
• Business operating activities
• Lecture Introduction to Accounting
• Capital resource process
• Stockholders’ equity accounts
• Periodic payment
• Business decisions
• Lecture Financial and managerial accounting
• Advantages of incorporation