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时间:2020-03-23
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1、CHAPTER15STOCKHOLDERS’EQUITYIntermediateAccounting13thEditionKieso,Weygandt,andWarfieldDiscussthecharacteristicsofthecorporateformoforganization.Identifythekeycomponentsofstockholders’equity.Explaintheaccountingproceduresforissuingsharesofstock.Describeth
2、eaccountingfortreasurystock.Explaintheaccountingforandreportingofpreferredstock.Describethepoliciesusedindistributingdividends.Identifythevariousformsofdividenddistributions.Explaintheaccountingforsmallandlargestockdividends,andforstocksplits.Indicatehowt
3、opresentandanalyzestockholders’equity.LearningObjectivesIssuanceofstockReacquisitionofsharesTheCorporateFormCorporateCapitalPreferredStockDividendPolicyPresentationandAnalysisStatecorporatelawCapitalstockorsharesystemVarietyofownershipinterestsFeaturesAcc
4、ountingforandreportingpreferredstockFinancialconditionanddividenddistributionsTypesofdividendsStocksplitDisclosureofrestrictionsPresentationAnalysisStockholders’EquityThreeprimaryformsofbusinessorganizationTheCorporateFormofOrganizationProprietorshipPartn
5、ershipCorporationLO1Discussthecharacteristicsofthecorporateformoforganization.Specialcharacteristicsofthecorporateform:Influenceofstatecorporatelaw.Useofcapitalstockorsharesystem.Developmentofavarietyofownershipinterests.StateCorporateLawTheCorporateFormo
6、fOrganizationLO1Discussthecharacteristicsofthecorporateformoforganization.Corporationmustsubmitarticlesofincorporationtothestateinwhichincorporationisdesired.GeneralMotors-incorporatedinDelaware.U.S.Steel-incorporatedinNewJersey.Accountingforstockholders’
7、equityfollowstheprovisionsofeachstatesbusinessincorporationact.CapitalStockorShareSystemTheCorporateFormofOrganizationLO1Discussthecharacteristicsofthecorporateformoforganization.Intheabsenceofrestrictiveprovisions,eachsharecarriesthefollowingrights:Tosha
8、reproportionatelyinprofitsandlosses.Toshareproportionatelyinmanagement(therighttovotefordirectors).Toshareproportionatelyinassetsuponliquidation.Toshareproportionatelyinanynewissuesofstockofthesameclass—calledthepre
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