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Cover
Accounting: What the Numbers Mean, 5/e
David H. Marshall, Millikin University
Wayne W. McManus, International College of the Cayman Islands
Daniel F. Viele, Webster University
Accounting for and Presentation of Owners' Equity

Chapter 8 Outline


Paid-in Capital

  1. Common Stock
    1. Rights and obligations of common stockholders.
    2. Par value/no par value.
    3. Shares authorized, issued, and outstanding.
  2. Preferred Stock
    1. Differences from common stock.
    2. Illustrations of dividend calculations.
    3. Differences from bonds.
  3. Additional paid-in capital

Retained Earnings

  1. Items that cause retained earnings to change.
  2. Cash dividends.
    1. Recording transactions.
    2. Dividend dates.
  3. Stock dividends and stock splits.
    1. Reasons for stock dividends and stock splits.
    2. No impact on total market value of company's stock.

Other Comprehensive Income (Loss)

  1. Why included in owners' equity.
  2. Cumulative Foreign Currency Translation Adjustment

Reporting Changes in Owners' Equity Accounts









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