Learning Objectives: 

After completing this chapter, you should be able to: 

Identify proper accounting procedures for common and preferred stock 

Recognize accounting methods for acquisition of treasury stock. 

Recognize how dividends, stock splits, stock warrants and stock rights affect stockholders’ equity. 

Revision Date:  5/1/21

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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