西方财务会计培训教程英文版).ppt

《西方财务会计培训教程英文版).ppt》由会员上传分享，免费在线阅读，更多相关内容在PPT专区-天天文库。

1、CHAPTER15STOCKHOLDERS’EQUITYIntermediateAccounting13thEditionKieso,Weygandt,andWarfieldDiscussthecharacteristicsofthecorporateformoforganization.Identifythekeycomponentsofstockholders’equity.Explaintheaccountingproceduresforissuingsharesofstock.Describeth

2、eaccountingfortreasurystock.Explaintheaccountingforandreportingofpreferredstock.Describethepoliciesusedindistributingdividends.Identifythevariousformsofdividenddistributions.Explaintheaccountingforsmallandlargestockdividends,andforstocksplits.Indicatehowt

3、opresentandanalyzestockholders’equity.LearningObjectivesIssuanceofstockReacquisitionofsharesTheCorporateFormCorporateCapitalPreferredStockDividendPolicyPresentationandAnalysisStatecorporatelawCapitalstockorsharesystemVarietyofownershipinterestsFeaturesAcc

4、ountingforandreportingpreferredstockFinancialconditionanddividenddistributionsTypesofdividendsStocksplitDisclosureofrestrictionsPresentationAnalysisStockholders’EquityThreeprimaryformsofbusinessorganizationTheCorporateFormofOrganizationProprietorshipPartn

5、ershipCorporationLO1Discussthecharacteristicsofthecorporateformoforganization.Specialcharacteristicsofthecorporateform:Influenceofstatecorporatelaw.Useofcapitalstockorsharesystem.Developmentofavarietyofownershipinterests.StateCorporateLawTheCorporateFormo

6、fOrganizationLO1Discussthecharacteristicsofthecorporateformoforganization.Corporationmustsubmitarticlesofincorporationtothestateinwhichincorporationisdesired.GeneralMotors-incorporatedinDelaware.U.S.Steel-incorporatedinNewJersey.Accountingforstockholders’

7、equityfollowstheprovisionsofeachstatesbusinessincorporationact.CapitalStockorShareSystemTheCorporateFormofOrganizationLO1Discussthecharacteristicsofthecorporateformoforganization.Intheabsenceofrestrictiveprovisions,eachsharecarriesthefollowingrights:Tosha

8、reproportionatelyinprofitsandlosses.Toshareproportionatelyinmanagement(therighttovotefordirectors).Toshareproportionatelyinassetsuponliquidation.Toshareproportionatelyinanynewissuesofstockofthesameclass—calledthepre