chapter 15

chapter 15 - CHAPTER 15 15 STOCKHOLDERS EQUITY...

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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
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Chapter 15-2 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. 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 stock splits. 9. Indicate how to present and analyze stockholders’ equity. Learning Objectives Learning Objectives
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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
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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. Influence of state corporate law. 2. Use of capital stock or share system. 3. Development of a variety of ownership interests.
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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.
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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. In the absence of restrictive provisions, each share carries the following 
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chapter 15 - CHAPTER 15 15 STOCKHOLDERS EQUITY...

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