Stockholders' Equity: Accounting And Reporting

 Stockholders' Equity: Accounting And Reporting
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Price: $14.99
Credits: 3
Prerequisite: Basic accounting
Level: Intermediate
Model: JS048
Author: Delta Publishing
Average Rating: Not Rated
Fields of study: Accounting
Format: PDF

After completing this section, you should be able to:

  •  Account for common and preferred stock.
  • Differentiate between stock retirement and treasury stock.
  • Explain reasons for acquiring treasury stock.
  • Compute payment of dividends, including stock dividend, property dividend, and scrip dividend.
  • State reasons for splitting stocks.
  • Differentiate between stock rights and warrants.
  • Explain how stockholders’ equity is presented.


Stockholders' equity represents the cumulative net contributions by stockholders plus accumulated earnings less dividends. Stockholders' equity is synonymous with net worth, or net assets (assets less liabilities). This course discusses the accounting, financial statement presentation, and disclosures associated with preferred and common stock, stock retirement, treasury stock, dividends, appropriation of retained earnings, stock splits, stock warrants (including fractional share warrants), and quasi-reorganization.





Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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