LESSON 15-3 Preparing a Statement of Stockholders’ Equity

Slides:

Advertisements

Similar presentations

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 15-1 Preparing an Income Statement.

Advertisements

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 22-1 Preparing a Work Sheet for a Corporation.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 15-3 Preparing a Statement of Stockholder’s Equity.

McClaren Corporation Income Statement For the Year Ended June 30, 2008 Revenue Sale Revenue $100,000 Sale Revenue $100,000 Total Sales Revenue 100,000.

Put Your Name Here. Stocks Stock Dividends – What they are; journal entries; what happens? Stock Splits – What happens? Calculations Treasury Stock –

Financial Statements for a Corporation CHAPTER 15 Financial statements provide the primary source of information needed by owners and managers to make.

Financial Statements for a Corporation

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 15-1 Preparing an Income Statement.

LESSON 15-1 Preparing an Income Statement Mr. Hunter

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 13-2 Financial Statements and Analysis.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 14-1 Distributing Corporate Earnings to Stockholders.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 13-2 Financial Statements and Analysis.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 23-2 Distribution of Net Income and Owners’ Equity Statements.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 15-4 Preparing a Balance Sheet.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 15-4 Preparing a Balance Sheet.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 13-1 Work Sheet for a Corporation.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 17-2 Calculating Earnings Performance and Efficiency Analysis.

Preparing an Income Statement.  Financial statements provide the primary source of information needed by owners and managers to make decisions on the.

© 2014 Cengage Learning. All Rights Reserved. Learning Objective © 2014 Cengage Learning. All Rights Reserved. LO2Prepare a statement of stockholders’

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 4-4 Responsibility Statements for a Merchandising Business.

Section 3The Statement of Retained Earnings and the Balance Sheet What You’ll Learn  How to prepare a statement of retained earnings for a merchandising.

CHAPTER 15 FINANCIAL STATEMENTS FOR A CORPORATION

Glorian Portrait Studios Retained Earnings Statement For the Month ended May 31, 2007.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 14-1 Distributing Corporate Earnings to Stockholders.

Preparing an Income Statement

LESSON 15-1 Preparing an Income Statement

Adjusting, Closing, and Reversing Entries for a Corporation

$ $ $ $ Section 3 Financial Reporting for a Publicly Held Corporation

LESSON 15-4 Preparing a Balance Sheet

LESSON 15-4 Preparing a Balance Sheet

BALANCE SHEET INFORMATION ON A WORK SHEET

Building Financial Statements

LESSON 15-4 Preparing a Balance Sheet

© 2014 Cengage Learning. All Rights Reserved.

© 2015 Cengage Learning. All Rights Reserved.

LESSON 15-1 Preparing an Income Statement

BALANCE SHEET INFORMATION ON A WORK SHEET

BALANCE SHEET INFORMATION ON A WORK SHEET

© 2014 Cengage Learning. All Rights Reserved.

Financial Analysis and Reporting for a Corporation

Building Financial Statements

PREPARING A DISTRIBUTION OF NET INCOME STATEMENT

STOCKHOLDERS’ EQUITY ACCOUNTS USED BY A CORPORATION

ASSETS SECTION OF A BALANCE SHEET

LESSON 18-3 Completing the Statement of Cash Flows

Lesson 26-4 ADJUSTING ENTRIES Lesson 26-4, page 675.

CALCULATING COMPONENT PERCENTAGES

Lesson 13-2 Financial Statements and Analysis

LESSON 15-3 Preparing a Statement of Stockholders’ Equity

LESSON 7-1 Preparing an Income Statement

LESSON 14-1 Distributing Corporate Earnings to Stockholders

PREPARING A DISTRIBUTION OF NET INCOME STATEMENT

Lesson 8-2 (GJ) BALANCE SHEET Lesson 8-2, page 181.

LESSON 15-1 Preparing an Income Statement

LESSON 15-1 Preparing an Income Statement

LESSON 15-1 Preparing an Income Statement

Lesson 13-2 SHARE OF NET INCOME ASSIGNED TO PREFERRED AND COMMON STOCK

LESSON 15-4 Preparing a Balance Sheet

LESSON 14-1 Distributing Corporate Earnings to Stockholders

LESSON 18-3 Completing the Statement of Cash Flows

LESSON 15-1 Preparing an Income Statement

Lesson 17-1 Trend Analysis and Component Percentages

© 2014 Cengage Learning. All Rights Reserved.

LESSON 15-1 Preparing an Income Statement

LESSON 15-1 Preparing an Income Statement

Received $40,000 cash from the issue of common stock.

CAPITAL STOCK SECTION OF THE STATEMENT OF STOCKHOLDERS’ EQUITY

Building Financial Statements

Presentation transcript:

LESSON 15-3 Preparing a Statement of Stockholders’ Equity 7/23/2018 LESSON 15-3 Preparing a Statement of Stockholders’ Equity

CAPITAL STOCK SECTION OF THE STATEMENT OF STOCKHOLDERS’ EQUITY page 461 1 2 3 4 5 1. Heading 2. Capital Stock and Par Value 3. Stock at the beginning of the year 4. Stock issued during the year 5. Total stock issued at the end of the year LESSON 15-3

RETAINED EARNINGS SECTION OF THE STATEMENT OF STOCKHOLDERS’ EQUITY page 462 1 3 5 2 4 6 7 1. Retained Earnings 4. Dividends declared 2. Beginning balance 5. Increase in retained earnings 3. Net income after federal income tax 6. Ending balance 7. Total stockholders’ equity LESSON 15-3

TERMS REVIEW statement of stockholders’ equity par value page 463 LESSON 15-3