CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Balance Sheet: Reporting Stockholder's Equity

Icon_Self-Study
Self-Study
Icon_Level
Intermediate
Credits
CPE Credits
3 Credits: 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

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Recognize components of stockholders’ equity

Chapter 2

  • Identify proper accounting procedures for common and preferred stock

Chapter 3

  • 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 Specifics

Course ID
1213558
Original Release Date
November 19, 2021
Number of Pages
72
Prerequisites

Basic Accounting

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Delta CPE LLC Headshot
Delta CPE LLC

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.

Balance Sheet: Reporting Stockholder's Equity

Expert Instructors
Format
CPE CREDITS
3 Credits: Accounting

$87.00$107.00

Clear
Icon_Self-Study
Self-Study
Icon_Level
Intermediate
Credits
CPE Credits
3 Credits: 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

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Recognize components of stockholders’ equity

Chapter 2

  • Identify proper accounting procedures for common and preferred stock

Chapter 3

  • 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 Specifics

Course ID
1213558
Original Release Date
November 19, 2021
Number of Pages
72
Prerequisites

Basic Accounting

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Delta CPE LLC Headshot
Delta CPE LLC

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.

Balance Sheet: Reporting Stockholder's Equity

Expert Instructors
Format
CPE CREDITS
3 Credits: Accounting

$87.00$107.00

Clear