会计学Chapter11学习课件.pptVIP

Quiz 3: Mean=18; Median=19; Max=20; Min=8 / 20; 35 with full score, 50 with 29, 39 with 28, out of 168 students. Chapter 11 Reporting and Interpreting Owners’ Equity Learning Objectives Understanding The Business Ownership of a Corporation Ownership of a Corporation Authorized(授权), Issued(发行), and Outstanding(流通在外) Capital Stock Authorized(授权), Issued(发行), and Outstanding(流通在外) Capital Stock Authorized(授权), Issued(发行), and Outstanding(流通在外) Capital Stock Earnings per share (EPS，每股收益) Earnings per share (EPS) Learning Objectives Types of Capital Stock Common Stock (普通股) Preferred Stock (优先股) Learning Objectives Par Value(面值) and No-par Value Stock Par Value and No-par Value Stock Accounting for Capital Stock Sale and Issuance of Capital Stock Secondary Markets Sale and Issuance of Capital Stock Capital Stock Sold for Noncash Assets and/or Services Capital Stock Sold for Noncash Assets and/or Services On March 14, Outback was unable to pay cash for legal services. It issued 10,000 shares of its $0.01 par value common stock to the Rose Law firms. The stock was selling for $15 per share. Treasury Stock (库藏股本) Treasury Stock - purchase Treasury Stock - reissue Treasury Stock - reissue Learning Objectives Accounting for Cash Dividends (现金红利) Accounting for Cash Dividends - dividend dates Declaration date Date of record Date of payment Accounting for Cash Dividends - dividend dates Declaration date Board of directors declares the dividend. Record a liability. Accounting for Cash Dividends - dividend dates Accounting for Cash Dividends - dividend dates Learning Objectives Accounting for Stock Dividends (股票红利) Stock Dividends Stock Dividend Stock Splits(股票分割) Stock splits change the par value per share, but the total par value is unchanged. Stock Splits Stock Splits Accounting for Stock Splits 1. No journal entry required, disclosure required 2. Par value per share is reduced 3. Total number of shares outstanding increases 4. C