Price range: $116.00 through $136.00
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Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
4 Credits: Accounting
Course Level
Intermediate
Format
Self-Study
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:
- Identify core concepts for presenting equity on the balance sheet
- Recognize accounting treatment for capital stock transactions
- Identify how different dividends affect a company’s financial position
- Recognize the impact of stock splits and subscription pledges on equity accounts
- Identify purposes of quasi-reorganization and appropriated retained earnings
- Identify and apply ratios used to measure a company’s market strength
Course Specifics
SS126490354
October 27, 2026
Basic accounting.
None
106
Compliance Information
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.
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