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Balance Sheet: Reporting Stockholder’s Equity

Balance Sheet: Reporting Stockholder’s Equity

$49.95$49.95
  • SKU : JS1177
  • OUR PRICE :$49.95
  • CREDIT HOURS : 4
Balance Sheet: Reporting Stockholder’s Equity
 
 
 
 
Course Description:
 
Stockholders' equity represents the owners’ residual claim of assets after liabilities have been settled, indicating a company's overall financial health and stability. Proper reporting of equity components is critical for determining a company's net worth. This course covers the basics of stockholders' equity, exploring key equity transactions, such as stock, dividends, and warrants. It also addresses specialized stockholder equity topics, including quasi-reorganizations, earnings per share (EPS), appropriated retained earnings, and market value ratios. Numerous examples are provided to demonstrate practical application.

 
Learning Objectives:
 
Upon successful completion of this course, participants will be able to:
  1. Identify core concepts for presenting equity on the balance sheet
  2. Recognize accounting treatment for capital stock transactions
  3. Identify how different dividends affect a company's financial position
  4. Recognize the impact of stock splits and subscription pledges on equity accounts
  5. Identify purposes of quasi-reorganization and appropriated retained earnings
  6. Identify and apply ratios used to measure a company’s market strength
 
Course Number:
JS1177
NASBA Field of Study:
Accounting
Level:                    
Basic
Author/Instructor:
Delta
Publication Date:
 January 2026
 
CPE Credits:
4
 
Program Prerequisites:
None
 
Advanced Preparation:
None

 

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