TAILIEUCHUNG - Lecture Intermediate accounting (16th 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 other contents. | PREVIEW OF CHAPTER 15 Intermediate Accounting 16th Edition Kieso ● Weygandt ● Warfield Describe the corporate form and the issuance of shares of stock. Describe the accounting and reporting for reacquisition of shares. LEARNING OBJECTIVES Understand the accounting and reporting issues related to dividends. Indicate how to present and analyze stockholders’ equity. After studying this chapter, you should be able to: Stockholders’ Equity 15 LO 1 Three primary forms of business organization CORPORATE CAPITAL 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 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 state’s business incorporation act. LO 1 CORPORATE CAPITAL LO 1 Nothing about 1209 North Orange Street hints at the secrets inside. It’s a humdrum office building, a low-slung affair with a faded awning and a view of a parking garage. Hardly worth a second glance, if even a first one. But behind its doors is one of the most remarkable corporate collections in the world: 1209 North Orange, you see, is the legal address of no fewer than 285,000 separate businesses. Its occupants, on paper, include giants like American Airlines, Apple, Bank of America, Berkshire Hathaway, Cargill, Coca-Cola, Ford, General Electric, Google, JPMorgan Chase, and Wal-Mart. These companies do business across the nation and around the world. Here at 1209 North Orange, they simply have a dropbox. What brings these marquee names to 1209 North Orange, and to other Delaware addresses, also attracts less-upstanding corporate citizens. For instance, 1209 North Orange .
đang nạp các trang xem trước
