Accounting for Corporations- Lecture 3.pdf - Accounting for Corporations Lecture 3 Stock dividends 1 15 Stockholders Equity LEARNING OBJECTIVES After

Accounting for Corporations- Lecture 3.pdf - Accounting for...

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3/15/2016 1 Accounting for Corporations Lecture 3 Stock dividends 1 6.Describe the policies used in distributing dividends.7.Identify the various forms of dividend distributions.8.Explain the accounting for small and large stock dividends, and for share splits.9.Indicate how to present and analyze stockholders’ equity.1.Discuss the characteristics of the corporate form of organization.2.Identify the key components of stockholders’ equity.3.Explain the accounting procedures for issuing shares of stock.4.Describe the accounting for treasury stock.5.Explain the accounting for and reporting of preferred stock. After studying this chapter, you should be able to: LEARNING OBJECTIVES Stockholders’ Equity 15
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