TAILIEUCHUNG - Lecture Accounting principles (12th Edition): Chapter 13 - Weygandt, Kimmel, Kieso

Chapter 13 - Corporations: Organization and capital stock transactions. In this chapter, the learning objectives are: Discuss the major characteristics of a corporation, explain how to account for the issuance of common and preferred stock, explain how to account for treasury stock. | Corporations: Organization and Capital Stock Transactions 13 Learning Objectives Discuss the major characteristics of a corporation. Explain how to account for the issuance of common and preferred stock. Explain how to account for treasury stock. 3 2 1 Prepare a stockholders’ equity section. 4 An entity separate and distinct from its owners. Classified by Purpose Not-for-Profit For Profit Classified by Ownership Publicly held Privately held McDonald’s Nike PepsiCo Google Salvation Army American Cancer Society Cargill Inc. Alternative Terminology Privately held corporations are also referred to as closely held corporations. LO 1 LEARNING OBJECTIVE Discuss the major characteristics of a corporation. 1 Characteristics that distinguish corporations from proprietorships and partnerships. Advantages Disadvantages Characteristics of a Corporation Separate Legal Existence Limited Liability of Stockholders Transferable Ownership Rights Ability to Acquire Capital Continuous Life Corporate Management Government Regulations Additional Taxes LO 1 Corporation acts under its own name rather than in the name of its stockholders. Characteristics that distinguish corporations from proprietorships and partnerships. Characteristics of a Corporation Separate Legal Existence Limited Liability of Stockholders Transferable Ownership Rights Ability to Acquire Capital Continuous Life Corporate Management Government Regulations Additional Taxes LO 1 Limited to their investment. Characteristics that distinguish corporations from proprietorships and partnerships. Characteristics of a Corporation Separate Legal Existence Limited Liability of Stockholders Transferable Ownership Rights Ability to Acquire Capital Continuous Life Corporate Management Government Regulations Additional Taxes LO 1 Shareholders may sell their stock. Characteristics that distinguish corporations from proprietorships and partnerships. Characteristics of a Corporation Separate Legal Existence Limited Liability of .

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