f11Corporations Organization, Capital Stock, DividendsBusiness(公司金融会计)概要1.pptVIP

1. Nature of a Corporation 2. Stockholders’ Equity 3. Sources of Paid-in Capital 4. Issuing Stock 5. Treasury Stock Transactions 6. Stock Splits 7. Accounting for Dividends 8. Financial Analysis and Interpretation As a separate legal entity, a corporation may own and dispose of property in its own name. The corporation ownership is divided into units called shares of stock. The owners of the shares are called shareholders or stockholders. Stockholders of a corporation have a limited liability. Common Stock – the basic ownership of stock with rights to vote in election of directors, share