Accounting-Basics英语会计基础教学课件(8).pptx

Chapter 14 Companies: share capital;Learning Objectives;COMPANIES: AN OVERVIEW;Characteristics of a Company;Forming a company;Ownership rights of shareholders;Share issue considerations;Share issue considerations continued;Shareholders’ equity;Shareholders’ equity continued;Shareholders’ equity continued;Issuing ordinary shares;Issuing ordinary shares for non-cash assets;Issuing ordinary shares for non-cash assets continued;Issuing ordinary shares payable by instalments;Issuing ordinary shares payable by instalments continued;Issuing ordinary shares payable by instalments continued;Issuing ordinary shares payable by instalments continued;Issuing ordinary shares payable by instalments continued;Oversubscriptions;Forfeiture of shares;Forfeiture of shares continued;Re-issue of forfeited shares;ACCOUNTING FOR SHARE BUY-BACKS;ACCOUNTING FOR SHARE BUY-BACKS continued;PREFERENCE SHARES;Dividend preferences;Dividend preferences continued;STATEMENT PRESENTATION;STATEMENT PRESENTATION ANALYSIS continued;Presentation;32;Learning Objectives;DIVIDENDS;Cash dividends;Cash dividends continued;Cash dividends continued;Cash dividends continued;Cash dividends continued;Cash dividends continued;Cash dividends continued;Cash dividends continued;Cash dividends continued;Share dividends;Share dividends continued;Share dividends continued;Share dividends continued;Share splits;Share splits continued;Share splits continued;RETAINED EARNINGS;RETAINED EARNINGS continued;Prior-period adjustments;Prior-period adjustments continued;Reconciliation of beginning and ending retained earnings;Statement presentation;Statement presentation continued