1. Financial Accounting - BUS. 020 - Spring 2015 Session 20A Equity

2. Financial Accounting - BUS. 020 - Spring 2015 Equity n Par value n Additional Paid in Capital n Retained Earnings

3. Financial Accounting - BUS. 020 - Spring 2015 Comprehensive Income n Changes in equity other than capital additions and deletions

4. Financial Accounting - BUS. 020 - Spring 2015 Treasury Stock n Cost Method n Repurchase at market price n Reissue at gain…APIC n Reissue at loss…, the

5. Financial Accounting - BUS. 020 - Spring 2015 Disclosure n Authorized n Issued n Outstanding

6. Financial Accounting - BUS. 020 - Spring 2015 Session 20B Investments

7. Marketable Securities-- Current Asset Classification (C12) n Readily marketable n Intention to convert to cash Financial Accounting - BUS. 020 - Spring 2015

8. Current Marketable Sec. n Held to maturity n Trading securities n Available for sale Financial Accounting - BUS. 020 - Spring 2015

9. Mark to Market--FASB 115 n Held to maturity…no adj. n Trading securities…adjust to P & L n Avail. For sale…adjust to equity Financial Accounting - BUS. 020 - Spring 2015

10. Changing Mkt. Sec. Classifications n AFS to Trading n Recognize unrealized G or L previously deferred in the equity section n Trading to AFS n Recognize current unrealized G or L, then transfer n General rule n Mark to market first n Address prior deferrals second Financial Accounting - BUS. 020 - Spring 2015

11. L/T Equity n Cost method or mark to market n Equity method n Consolidation Financial Accounting - BUS. 020 - Spring 2015