Chapter 12 Contributed Capital

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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

PPT Slide

PPT Slide

Author: Needles & Powers