CH11 PPT - Slide 13-1 Chapter 11 Corporations Corporations...

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Unformatted text preview: Slide 13-1 Chapter 11 Corporations: Corporations: Organization, Stock Organization, Stock Transactions, Dividends, and Transactions, Dividends, and Retained Earnings Retained Earnings Financial Accounting, Seventh Edition Slide 13-2 Cash dividends Cash dividends Stock dividends Stock dividends Stock splits Stock splits Corporate Corporate Organization and Organization and Stock Stock Transactions Transactions Corporate Corporate Organization and Organization and Stock Stock Transactions Transactions Corporate form of Corporate form of organization organization Common stock Common stock issues issues Treasury stock Treasury stock Preferred stock Preferred stock Retained earnings Retained earnings restrictions restrictions Prior period Prior period adjustments adjustments Retained earnings Retained earnings statement statement Dividends Dividends Dividends Dividends Retained Retained Earnings Earnings Retained Retained Earnings Earnings Statement Statement Presentation and Presentation and Analysis Analysis Statement Statement Presentation and Presentation and Analysis Analysis Corporations: Organization, Stock Transactions, Corporations: Organization, Stock Transactions, Dividends, and Retained Earnings Dividends, and Retained Earnings Corporations: Organization, Stock Transactions, Corporations: Organization, Stock Transactions, Dividends, and Retained Earnings Dividends, and Retained Earnings Presentation Presentation Analysis Analysis Slide 13-3 An entity separate and distinct from its owners. The Corporate Form of Organization The Corporate Form of Organization The Corporate Form of Organization The Corporate Form of Organization Classified by Purpose No t-fo r-Pro fit Fo r Pro fit Classified by Ownership Pub lic ly he ld Priva te ly he ld Mc Do na ld’s Fo rd Mo to r C o m pa ny Pe ps iC o G o o g le S a lva tio n Arm y Am e ric a n C a nc e r S o c ie ty G a te s Fo unda tio n C a rg ill Inc . Slide 13-4 S e pa ra te Le g a l Exis te nc e Lim ite d Lia b ility o f S to c kho lde rs Tra ns fe ra b le O wne rs hip Rig hts Ab ility to Ac q uire C a pita l C o ntinuo us Life C o rpo ra te Ma na g e m e nt G o ve rnm e nt Re g ula tio ns Additio na l Ta xe s SO 1 Identify the major characteristics of a corporation. SO 1 Identify the major characteristics of a corporation. Adva nta g e s Dis a dva nta g e s The Corporate Form of Organization The Corporate Form of Organization The Corporate Form of Organization The Corporate Form of Organization Characteristics tha t dis ting uis h c o rpo ra tio ns fro m pro prie to rs hips and pa rtne rs hips . Slide 13-5 Characteristics tha t dis ting uis h c o rpo ra tio ns fro m pro prie to rs hips and pa rtne rs hips ....
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CH11 PPT - Slide 13-1 Chapter 11 Corporations Corporations...

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