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Lecture Survey of accounting (3/e) - Chapter 8: Proprietorships, partnerships, and corporations

In this chapter, you will be able to: Identify the primary characteristics of sole proprietorships, partnerships, and corporations; analyze financial statements to identify the different types of business organizations; explain the characteristics of major types of stock issued by corporations;. | McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8: Proprietorships, Partnerships, and Corporations Learning Objectives Identify the primary characteristics of sole proprietorships, partnerships, and corporations. Analyze financial statements to identify the different types of business organizations. Explain the characteristics of major types of stock issued by corporations. Explain how to account for different types of stock issued by corporations. Show how treasury stock transactions affect a company’s financial statements. Explain the effects of declaring and paying cash dividends on a company’s financial statements. Explain the effects of stock dividends and stock splits on a company’s financial statements. Show how the appropriation of retained earnings affects financial statements. Explain some uses of accounting information in making stock investment decisions. In this chapter, the learning objectives are: Identify the . | McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8: Proprietorships, Partnerships, and Corporations Learning Objectives Identify the primary characteristics of sole proprietorships, partnerships, and corporations. Analyze financial statements to identify the different types of business organizations. Explain the characteristics of major types of stock issued by corporations. Explain how to account for different types of stock issued by corporations. Show how treasury stock transactions affect a company’s financial statements. Explain the effects of declaring and paying cash dividends on a company’s financial statements. Explain the effects of stock dividends and stock splits on a company’s financial statements. Show how the appropriation of retained earnings affects financial statements. Explain some uses of accounting information in making stock investment decisions. In this chapter, the learning objectives are: Identify the primary characteristics of sole proprietorships, partnerships, and corporations. Analyze financial statements to identify the different types of business organizations. Explain the characteristics of major types of stock issued by corporations. Explain how to account for different types of stock issued by corporations. Show how treasury stock transactions affect a company’s financial statements. Explain the effects of declaring and paying cash dividends on a company’s financial statements. Explain the effects of stock dividends and stock splits on a company’s financial statements. Show how the appropriation of retained earnings affects financial statements. Explain some uses of accounting information in making stock investment decisions. Regulation Few laws govern the operations of proprietorships and partnerships. Corporations are subject to regulations. Large, publicly traded corporations are much more heavily regulated than smaller closely held corporations. SEC Acts of 1933 and 1934