ACCT 101

Goals for Chapter 11

Corporations:  Organization, Capital Stock, and Dividends

Schmidt

 

 

·        Be familiar with characteristics of a corporation and with different sources of equity.

 

·        Be familiar with various common stock transactions, and related journal entries, including:

o      Issuance of Stock

o      Calculating and Distributing Dividends

o      Calculating Dividends per share

 

·        Be familiar with other common stock transactions, including:

o      Treasury Stock

o      Stock Splits

o      Stock Dividends