西方财务会计原版课件15.pptx

;Discuss the characteristics of the corporate form of organization. Identify the key components of stockholders’ equity. Explain the accounting procedures for issuing shares of stock. Describe the accounting for treasury stock. Explain the accounting for and reporting of preferred stock. Describe the policies used in distributing dividends. Identify the various forms of dividend distributions. Explain the accounting for small and large stock dividends, and for stock splits. Indicate how to present and analyze stockholders’ equity.;Issuance of stock Reacquisition of shares;Three primary forms of business organization;State Corporate Law;Capital Stock or Share System;Variety of Ownership Interests;;Issuance of Stock;Par Value Stock;BE15-1: KC Corporation issued 300 shares of $10 par value common stock for $4,500. Prepare KC’s journal entry.;No-Par Stock;BE15-2: Swarten Corporation issued 600 shares of no-par common stock for $8,200. Prepare Swarten’s journal entry if (a) the stock has no stated value, and (b) the stock has a stated value of $2 per share.;Stock Issued with Other Securities;BE15-4: Ravonette Corporation issued 300 shares of $10 par value common stock and 100 shares of $50 par value preferred stock for a lump sum of $13,500. The common stock has a market value of $20 per share, and the preferred stock has a market value of $90 per share. ;LO 3 Explain the accounting procedures for issuing shares of stock.;BE15-4: (Variation) Ravonette Corporation issued 300 shares of $10 par value common stock and 100 shares of $50 par value preferred stock for a lump sum of $13,500. The common stock has a market value of $20 per share, and the value of the preferred stock is unknown. ;LO 3 Explain the accounting procedures for issuing shares of stock.;Stock Issued in Noncash Transactions;LO 3 Explain the accounting procedures for issuing shares of stock.;LO 3 Explain the accounting procedures for issuing shares of stock.;Costs of Issuing Stock;Reacquisition of Sha