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1、wiL10874_ch13_506-549.inddPage5068/6/104:34:52PMuser-f500/Volumes/203/MHBR178/sLa1719X_disk1of1/007731719X/sLa1719X_pagefiles13AccountingforCorporationsALookBackALookatThisChapterALookAheadChapter12focusedonthepartnershipThischapteremphasizesdetailsoftheChapter14focuseson
2、long-termliabili-formoforganization.Wedescribedcru-corporateformoforganization.Theties.Weexplainhowtovalue,record,cialcharacteristicsofpartnershipsandaccountingconceptsandproceduresforamortize,andreporttheseliabilitiesintheaccountingandreportingoftheirequitytransactionsar
3、eexplained.Wefinancialstatements.importanttransactions.alsodescribehowtoreportandanalyzeincome,earningspershare,andretainedearnings.LearningObjectivesCAPCONCEPTUALANALYTICALPROCEDURALC1IdentifycharacteristicsofcorporationsA1ComputeearningspershareandP1Recordtheissuanceofc
4、orporateandtheirorganization.(p.508)describeitsuse.(p.527)stock.(p.512)C2Explaincharacteristicsof,andA2Computeprice-earningsratioandP2Recordtransactionsinvolvingcashdistributedividendsbetween,describeitsuseinanalysis.(p.527)dividends,stockdividends,andstockcommonandprefer
5、redstock.(p.519)splits.(p.515)A3ComputedividendyieldandexplainitsC3Explaintheitemsreportedinretaineduseinanalysis.(p.528)P3Recordpurchasesandsalesofearnings.(p.524)treasurystockandtheretirementComputebookvalueandexplainitsA4ofstock.(p.522)useinanalysis.(p.528)LP13wiL10874
6、_ch13_506-549.inddPage5078/13/108:11:48PMuser-f500/Users/user-f500/Desktop/TEMPWORK/Don'tDelete_Jobs/MHDQ251:Beer:201/ch04DecisionInsight“Everypartofourbusinessis...profitable”GreenerLawns—KELLYGIARDFORTCOLLINS,CO—AccordingtotheU.S.EnvironmentalPro-goalsandstrategies.With
7、hiscorporatestructureinplace,KellytectionAgency,agas-poweredlawnmowerproducesasmuchwasreadytoattackthemarket.“Onlyabout1%ofthecountryairpollutionas43newcarseachdriven12,000miles.“Atleastusesanelectricalmower,”saysKelly.“That’sawful,andthat’s5percentofpollutioniscausedbyga
8、s-poweredmaintenancesomethingwe’recommittedtochanging.”equipment,”explainsKellyGiard,ownerofClea
