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8/17/2019
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Course 171042 - Balance Sheet: Stockholders' Equity
  Course Description
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This Course is based on the electronic .pdf file(s) Balance Sheet: Stockholders' Equity
by: Delta CPE   (2014 )
Field of Study: Accounting
CPE Credit: 3 Hours
Level: Basic
Prereqs: None
State Exceptions: None
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Your Price:
Exam Only $43.00

There is no book for this course. The course is based on an electronic .pdf file which you can download now.
*Courses must be completed for CPE credit within one year of the date of
       purchase.

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Electronic Downloads:
Balance Sheet: Stockholders' Equity
by: Delta CPE, 2014, 54 pages
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Course Description:
This course discusses generally accepted accounting principles (GAAP) for reporting stockholder's equity on the balance sheet. 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 the accounting, financial statement presentation, and disclosures associated with preferred and common stock, stock retirement, treasury stock, dividends, appropriation of retained earnings, stock splits, stock warrants (including fractional share warrants), and quasi-reorganization.

Course Topics:
Preferred Stock Treasury Stock
Accounting for Stock Subscriptions Restrictions of Retained Earnings
Stock Splits Reverse Spinoffs
Redeemable Equity Instruments Quasi-Reorganization
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