tailieunhanh - Lecture Accounting: What the numbers mean (5/e) - Chapter 8: Accounting for and presentation of owner’ equity

After studying this chapter, you should understand: The characteristics of common stock, and how common stock is presented in the balance sheet; what preferred stock is, what its advantages and disadvantages to the corporation are, and how it is presented in the balance sheet; the accounting for a cash dividend, and the dates involved in dividend transactions; . |