Balance Sheet: Reporting Stockholder's Equity ON DEMAND

Overview

Stockholders’ equity represents the cumulative net contributions by stockholders plus accumulated earnings less dividends. Stockholders’ equity is synonymous with net worth, or net assets (assets less liabilities). This course discusses generally accepted accounting principles (GAAP) for reporting stockholder’s equity on the balance sheet. It addresses many of the possible actions, such as issuance of preferred and common stock, treasury stock, dividends, retained earnings appropriations, stock splits, and stock warrants. The course is designed to help you navigate components of stockholders’ equity with specific examples to illustrate the application.

Highlights

General Principles. Characteristics of Equity. Components of Stockholders’ Equity. Capital Stocks and Retained Earnings. Dividends and Treasury Stock. Stock Subscriptions. Stock Warrants. Types of Dividends.

Prerequisites

None.

Designed For

CPAs, CFOs, controllers, financial professionals, and auditors.

Objectives

Recognize components of stockholders’ equity. Identify proper accounting procedures for common and preferred stock. Recognize how dividends, stock splits, stock warrants, and stock rights affect stockholders’ equity. Identify rules for appropriation of retained earnings and acquisition of treasury stock.

Preparation

None.

Notice

None.