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ACG 2021 ACG2021 StudyGuide-1 – Chapter 11 – Everest College

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ACG 2021 ACG2021 StudyGuide-1 – Chapter 11 – Everest College

Chapter 11

Stockholders’ EquityAfter studying this chapter, students should be able to:

Understand the concept of stockholders’ equity and identify the components of the Stockholders’ Equity category of the balance sheet and the accounts found in each component (LO1).

Understand the characteristics of common and preferred stock and the differences between the two classes of stock (LO2).

Determine the financial statement impact when stock is issued for cash or for other consideration (LO3). Describe the financial statement impact of stock treated as treasury stock (LO4).

Description

  

ACG 2021 ACG2021 StudyGuide-1 – Chapter 11 – Everest College

Chapter 11

Stockholders’ EquityAfter studying this chapter, students should be able to:

Understand the concept of stockholders’ equity and identify the components of the Stockholders’ Equity category of the balance sheet and the accounts found in each component (LO1).

Understand the characteristics of common and preferred stock and the differences between the two classes of stock (LO2).

Determine the financial statement impact when stock is issued for cash or for other consideration (LO3). Describe the financial statement impact of stock treated as treasury stock (LO4).

Compute the amount of cash dividends when a firm has issued both preferred and common stock (LO5). Understand the difference between cash and stock dividends and the effect of stock dividends (LO6). Understand the difference between stock dividends and stock splits (LO7).

Understand the statement of stockholders’ equity and comprehensive income (LO8).

Understand how investors use ratios to evaluate stockholders’ equity (LO9).

Explain the effects that transactions involving stockholders’ equity have on the statement of cash flows (LO10). Describe the important differences between the sole proprietorship and partnership forms of organization versus the corporate form (LO11) (Appendix).

An Overview of Stockholders’ Equity

Financing is available in two forms:

Debtfinancing is borrowing from banks or other creditors

Equity financing is the issuing of stock Advantages of issuing stock: (Exhibit 11-1)

Flexibility

Stock usually provides a higher return to investors, but also a higher degree of risk than can be obtained by creditors who receive interest. Dividends paid to investors Appreciation of the stock

Dividends can be adjusted according to the company’s profitability. Interest on debt financing is generally fixed and a legal liability. Disadvantages of issuing stock: (Exhibit 11-1)

Control of the company is more widely distributed since stock generally has voting rights.

Tax disadvantage to the company since dividends are not tax deductible, whereas interest on debt can be deducted Additional capital stock decreases certain key ratios, such as earnings per share. Stockholders’ Equity on the Balance Sheet

Remember the accounting equation is stated as Assets = Liabilities + Owners’ EquityOwners’ equity is viewed as a residual amount. Owners have a claim to all assets after the liabilities to creditors have been satisfied.

Stockholders are owners of a corporation Owners’ equity for a corporation is called stockholders’ equity.For a corporation: Assets = Liabilities + Stockholders’ Equity

Stockholders equity has two major components: contributed capital and retained earningsContributed capital represents the amount the corporation received from the sale of stock to the stockholders.

ACG 2021 ACG2021 StudyGuide-1 – Chapter 11 – Everest College

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