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.
Course Publication Date:
October 05, 2021
This course is available with
NO ADDITIONAL FEE if you have an active
self study membership or
all access membership or can be purchased for
$25.00!
| Author: | Delta CPE |
| Course No: | ACT-EQUITIES-40021 |
| Recommended CPE: | 2.50 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Accounting
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Learning 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.