ch15tc - Chapter 15-1 C H A P T E R C H A P T E R 15 15...

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Unformatted text preview: Chapter 15-1 C H A P T E R C H A P T E R 15 15 STOCKHOLDERS EQUITY STOCKHOLDERS EQUITY Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 15-2 1. Discuss the characteristics of the corporate form of organization. 2. I dentify 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. 6. Describe the policies used in distributing dividends. 7. I dentify the various forms of dividend distributions. 8. Explain the accounting for small and large stock dividends, and for stock splits. 9. I ndicate how to present and analyze stockholders equity. Lear ning Objectives Lear ning Objectives Chapter 15-3 Issuance of Issuance of stock stock Reacquisition Reacquisition of shares of shares The Corporate The Corporate Form Form Corporate Corporate Capital Capital Preferred Stock Preferred Stock Dividend Policy Dividend Policy Presentation Presentation and Analysis and Analysis State State corporate law corporate law Capital stock Capital stock or share or share system system Variety of Variety of ownership ownership interests interests Features Features Accounting Accounting for and for and reporting reporting preferred preferred stock stock Financial Financial condition and condition and dividend dividend distributions distributions Types of Types of dividends dividends Stock split Stock split Disclosure of Disclosure of restrictions restrictions Presentation Presentation Analysis Analysis Stockholders Equity Stockholders Equity Chapter 15-4 Three primary forms of business organization The Corporate Form of Organization The Corporate Form of Organization Proprietorship Partnership Corporation LO 1 Discuss the characteristics of the corporate form of organization. Special characteristics of the corporate form: 1. I nfluence of state corporate law. 2. Use of capital stock or share system. 3. Development of a variety of ownership interests. Chapter 15-5 State Corporate Law The Corporate Form of Organization The Corporate Form of Organization LO 1 Discuss the characteristics of the corporate form of organization. Corporation must submit articles of incorporation to the state in which incorporation is desired. General Motors- incorporated in Delaware. U.S. Steel- incorporated in New Jersey. Accounting for stockholders equity follows the provisions of each states business incorporation act. Chapter 15-6 Capital Stock or Share System The Corporate Form of Organization The Corporate Form of Organization LO 1 Discuss the characteristics of the corporate form of organization....
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This note was uploaded on 04/14/2010 for the course TOBIN 630 taught by Professor Alan during the Fall '10 term at Adams State University.

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ch15tc - Chapter 15-1 C H A P T E R C H A P T E R 15 15...

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