LESSON 11-1 Starting a Corporation

Slides:

Advertisements

Similar presentations

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-2 Stock Subscriptions and the Balance Sheet.

Advertisements

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-3 Calculating and Journalizing Dividends for a Corporation.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 3-3 Journalizing Transactions That Affect Owner’s Equity and Receiving Cash on Account.

CENTURY 21 ACCOUNTING © Thomson/South-Western 1 LESSON 13-1 CHAPTER 13 OBJECTIVES PAYROLL ACCOUNTING, TAXES, AND REPORTS DEFINE ACCOUNTING TERMS RELATED.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-3 Calculating and Journalizing Dividends for a Corporation.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-1 Starting a Corporation.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-1 Capital Stock Transactions.

CENTURY 21 ACCOUNTING © Thomson/South-Western 1 LESSON 8-1 Chapter Eight-Recording Adjusting And Closing Entries For A Service Business Objectives: Define.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 3-3 Journalizing Transactions That Affect Owner’s Equity and Receiving Cash on Account.

Section 2Distributing the Earnings of a Corporation What You’ll Learn  Why and how corporations distribute their earnings.  How to record dividends on.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-2 Treasury Stock Transactions.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 8-2 Recording Closing Entries.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 8-2 Recording Closing Entries.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 8-2 Recording Closing Entries.

CENTURY 21 ACCOUNTING © Thomson/South-Western 1 LESSON 11-1 PART 4: CORPORATION ACCOUNTING Overview: PART 4  covers complete accounting cycle for a corporation.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-1 Starting a Corporation.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 12-1 Capital Stock Transactions.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 12-2 Treasury Stock Transactions.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 8-1 Recording Adjusting Entries.

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

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-1 Capital Stock Transactions.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning Chapter 11 Objectives 1.Define accounting terms related to corporate accounting. 2.Identify.

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 3-1 Journals, Source Documents, and Recording Entries in a Journal.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 5-4 Petty Cash.

LESSON 17-1 Uncollectible Accounts

LESSON 3-3 5/21/2018 LESSON 3-3 Journalizing Transactions That Affect Owner’s Equity and Receiving Cash on Account Blue.

LESSON 3-3 5/21/2018 LESSON 3-3 Journalizing Transactions That Affect Owner’s Equity and Receiving Cash on Account Blue.

ACCOUNTS RECEIVABLE LEDGER AND GENERAL LEDGER CONTROLLING ACCOUNT

LESSON 8-1 Recording Adjusting Entries

Journals, Source Documents, and Recording Entries in a Journal

Journals, Source Documents, and Recording Entries in a Journal

LESSON 17-1 Uncollectible Accounts

LESSON 13-1 Recording A Payroll

JOURNALIZING A CASH RECEIPT WITH A SALES DISCOUNT

    Number Par Value Total of Shares  per Share = Par Value 1

LESSON 12-1 Capital Stock Transactions

Accounting for Corporation

LESSON 8-1 Recording Adjusting Entries

    RECEIVING CASH FOR A NOTE RECEIVABLE

LESSON 8-1 Recording Adjusting Entries

ARTICLES OF INCORPORATION

JOURNALIZING AN INTERNATIONAL SALE

LESSON 5-1 Vouchers and Voucher Registers

LESSON 5-4 1/2/2019 LESSON 5-4 Petty Cash Blue.

LESSON 8-1 Recording Adjusting Entries

LESSON 3-2 2/19/2019 LESSON 3-2 Journalizing Buying Insurance, Buying on Account, and Paying on Account.

LESSON 11-2 Stock Subscriptions and the Balance Sheet

LESSON 8-2 Recording Closing Entries

Journals, Source Documents, and Recording Entries in a Journal

LESSON 12-2 Treasury Stock Transactions

LESSON 3-3 2/24/2019 LESSON 3-3 Journalizing Transactions That Affect Owner’s Equity and Receiving Cash on Account Green.

Lesson 4-2 Posting Separate Amounts from a Journal to a General Ledger

LESSON 14-1 Distributing Corporate Earnings to Stockholders

LESSON 8-2 Recording Closing Entries

LESSON 5-4 4/10/2019 LESSON 5-4 Petty Cash Blue.

LESSON 12-2 Treasury Stock Transactions

LESSON 8-1 Recording Adjusting Entries

LESSON 3-2 4/23/2019 LESSON 3-2 Journalizing Buying Insurance, Buying on Account, and Paying on Account.

Lesson 4-2 Posting Separate Amounts from a Journal to a General Ledger

LESSON 8-1 Recording Adjusting Entries

SIGNING A NOTE PAYABLE  

ACCEPTING A NOTE RECEIVABLE FROM A CUSTOMER

LESSON 11-3 Accounting for the Declaration and Payment of a Dividend

LESSON 14-1 Distributing Corporate Earnings to Stockholders

Preferred  Par = Preferred Shares Value Stock

LESSON 11-1 Starting a Corporation

LESSON 3-3 7/23/2019 LESSON 3-3 Journalizing Transactions That Affect Owner’s Equity and Receiving Cash on Account Blue.

JOURNALIZING AN INTERNATIONAL SALE

BUYING TREASURY STOCK Write the date.

Presentation transcript:

LESSON 11-1 Starting a Corporation 12/25/2018 LESSON 11-1 Starting a Corporation RED

ARTICLES OF INCORPORATION page 315 1 1. Nature of business. 2 2. Types of stock authorized. 3. Initial directors. 3 LESSON 11-1

ARTICLES OF INCORPORATION page 316 1 1. Names of incorporators. 2 2. Signatures of incorporators. LESSON 11-1

STOCK CERTIFICATES page 317 LESSON 11-1

TRANSACTIONS INCURRED WHEN STARTING A CORPORATION page 319 1 2 3 4 5 1. Write the date. 2. Enter the account title. 3. Record the receipt numbers. 4. Write the credit amount. 5. Write the debit amount. LESSON 11-1

ORGANIZATION COSTS OF A CORPORATION page 320 LESSON 11-1

TERMS REVIEW corporation board of directors articles of incorporation LESSON 11-1 12/25/2018 TERMS REVIEW page 322 corporation board of directors articles of incorporation charter common stock preferred stock stock certificate par value par-value stock no-par-value stock stated-value stock organization costs LESSON 11-1 RED