Table of Contents
Chapter 12 Contributed Capital
LEARNING OBJECTIVES
LEARNING OBJECTIVES (continued)
Management Issues Related to
Contributed Capital
Advantages of Financing with Common
Stock
Disadvantages of Financing with
Common Stock
The Corporate Form of Business
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Advantages of the Corporate Form of
Business
Disadvantages of the Corporate Form
of Business
Using Equity Financing
The Concepts of Par Value and Legal
Value
Determining Dividend Policies
Ratio Analysis
Ratio Analysis
Evaluating Performance Using Return
on Equity (ROE)
Evaluating Performance Using Return
on Equity (ROE)
Evaluating Performance Using Return
on Equity (ROE)
Discussion
A.
Organization Costs
Organization Costs
Organization Costs
Organization Costs
Discussion
The Components of
Stockholdersí Equity
Components of Stockholdersí
Equity
Common Stock
Discussion
Dividends
Dividends
Accounting for Dividends
Accounting for Dividends
Accounting for Dividends
Discussion
A.
Preferred Stock
Preferred Stock
Preference as to Dividends
Preference as to Assets
Other Types of Preferred Stock
Retained Earnings
Discussion
Accounting for Stock Issuance
Accounting for Stock Issuance
Par Value Stock
Par Value Stock
No-Par Stock
No-Par Stock
Issuance of Stock for Noncash
Assets
Discussion
Treasury Stock
Treasury Stock
Reasons to Buy Treasury Stock
Accounting for Treasury Stock
Discussion
Exercising Stock Options
Exercising Stock Options
Accounting for Stock Options
Discussion
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PPT Slide
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