 | Chapter Objectives
(See related pages)
Learning Objectives are classified as conceptual, analytical, or procedural.
| Conceptual | - Identify characteristics of corporations and their organization.
- Describe the components of stockholders' equity.
- Explain characteristics of common and preferred stock.
- Explain the items reported in retained earnings.
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| Analytical | - Compute earnings per share and describe its use.
- Compute price-earnings ratio and describe its use in analysis.
- Compute dividend yield and explain its use in analysis.
- Compute book value and explain its use in analysis.
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| Procedural | - Record the issuance of corporate stock.
- Record transactions involving cash dividends.
- Account for stock dividends and stock splits.
- Distribute dividends between common stock and preferred stock.
- Record purchases and sales of treasury stock and the retirement of stock.
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