Acc372_Kieso13e_Ch15 - StockholdersEquity Kieso13eChapter15

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Stockholders’ Equity Kieso 13e Chapter 15
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(LO3) (LO3) Issuance of stock (LO4) (LO4) Reacquisition Reacquisition of shares of shares The Corporate The Corporate Form Form (LO2) Corporate Capital Preferred Stock Preferred Stock (LO6) Dividend (LO6) Dividend Policy Policy (LO9) (LO9) Presentation Presentation and Analysis and Analysis State State corporate law Capital stock Capital stock or share or share system system Variety of ownership interests Features Features (LO5) (LO5) 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 (LO8) Stock (LO8) Stock split split Disclosure of Disclosure of restrictions restrictions Presentation Presentation Analysis Stockholders’ Equity Stockholders’ Equity
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Issuance of Stock Issuance of par value stock Cash xxx xxx xxx Issuance of No-par stock Cash xxx Common Stock (or preferred Stock) xxx Par (or stated) value  * the number of  shares issued
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Lump Sum Sales of Stock The proportional method  Used when the fair market value for each  class of security is readily determinable The incremental method Used when only one class’s market value is  known
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Stock Issued in Noncash  Transactions Fair value the fair market value of the consideration,  OR
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This note was uploaded on 09/11/2011 for the course ACCOUNTING 323 taught by Professor None during the Spring '10 term at Prince George's Community College, Largo.

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Acc372_Kieso13e_Ch15 - StockholdersEquity Kieso13eChapter15

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