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Course Information

Course No: 143921

Course Name: Balance Sheet: Reporting Stockholder’s Equity

Field of Study: Accounting

Course Description:

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.

Learning objectives: After completing this section, you should be able to:

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.

Course Material: Online Material

Program level: Basic to Intermediate

Prerequisites: Basic Accounting

Advance preparation: None

Type of delivery method: QAS Self-study

Recommended CPE credits: 3.0

Final examination expiration date: The program participant will have one year from the date of purchase to complete the course and final examination.

Web CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.