tailieunhanh - Lecture Accounting: Tools for business decision making (5th edition): Chapter 11 - Kimmel, Weygandt, Kieso

Chapter 11 - Reporting and analyzing stockholders’ equity. After completing this unit, you should be able to: Discuss the major characteristics of a corporation; explain how to account for the issuance of common and preferred stock, and the purchase of treasury stock; explain how to account for cash dividends and describe the effect of stock dividends and stock splits. | REPORTING AND ANALYZING STOCKHOLDERS’ EQUITY Accounting, Fifth Edition 11 After studying this chapter, you should be able to: Identify and discuss the major characteristics of a corporation. Record the issuance of common stock. Explain the accounting for the purchase of treasury stock. Differentiate preferred stock from common stock. Prepare the entries for cash dividends and understand the effect of stock dividends and stock splits. Identify the items that affect retained earnings. Prepare a comprehensive stockholders’ equity section. Evaluate a corporation’s dividend and earnings performance from a stockholder’s perspective. Learning Objectives Preview of Chapter 11 Accounting Fifth Edition Kimmel Weygandt Kieso The Corporate Form of Organization An entity separate and distinct from its owners. Classified by Purpose Not-for-Profit For Profit Classified by Ownership Publicly held Privately held Facebook IBM Caterpillar General Electric Salvation Army American Cancer Society Cargill Inc. LO 1 Identify and discuss the major 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 Characteristics that distinguish corporations from proprietorships and partnerships. LO 1 Identify the major characteristics of a corporation. Characteristics of a Corporation Advantages Disadvantages LO 1 Identify the major characteristics of a corporation. 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 Identify the major characteristics of a corporation. Limited to their . | REPORTING AND ANALYZING STOCKHOLDERS’ EQUITY Accounting, Fifth Edition 11 After studying this chapter, you should be able to: Identify and discuss the major characteristics of a corporation. Record the issuance of common stock. Explain the accounting for the purchase of treasury stock. Differentiate preferred stock from common stock. Prepare the entries for cash dividends and understand the effect of stock dividends and stock splits. Identify the items that affect retained earnings. Prepare a comprehensive stockholders’ equity section. Evaluate a corporation’s dividend and earnings performance from a stockholder’s perspective. Learning Objectives Preview of Chapter 11 Accounting Fifth Edition Kimmel Weygandt Kieso The Corporate Form of Organization An entity separate and distinct from its owners. Classified by Purpose Not-for-Profit For Profit Classified by Ownership Publicly held Privately held Facebook IBM Caterpillar General Electric Salvation Army American Cancer Society Cargill .

• Kế toán - Kiểm toán
• Accounting information
• Stockholders’ equity
• Financial Statements
• Making business decision
• Business decision tool
• Lecture Accounting
• Financial accounting
• Lecture Financial accounting
• Management accounting
• Accounting standards
• Accounting equation
• Intermediate accounting
• Lecture Intermediate accounting
• Accounting process
• Accounting processing cycle
• Managerial accounting
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Merchandising operations
• Lecture Accounting 1
• Accounting for main transactions
• Accounting for purchases
• Accounting for sales
• Accounting for expenses
• Principle of accounting
• Lecture Principle of accounting
• The basic accounting equation
• Transaction analysis in accounting equation
• Calculate the accounting equation
• Lecture Advanced financial accounting
• Bài giảng Kế toán tài chính nâng cao
• Advanced financial accounting
• Accounting policies
• Accounting estimate
• Retrospective application
• Changes in accounting estimates
• Retrospective restatements
• Accounting assumptions
• Lecture Management accounting
• Bài giảng Kế toán quản trị
• Nature of management accounting
• Component of accounting system
• Financial system
• Lecture Accounting and financial system
• Ledger accounting
• Trial balance
• Completing the accounting cycle
• Accounting cycle
• Accounting worksheet
• Classified balance sheet
• Accounting changes
• Error corrections
• Accounting choices
• Accounting for business
• Lecture Accounting for business
• Accounting entity
• Classification of assets
• Accounting equation transactions