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The flashcards related to equity will cover these topics:
- Corporations
- Rights of a common stock holder, preferred vs. common stock,
quasi-reorganizations, two methods of recording treasury stock,
effect of preferred stock on book value of common stock, preferred
stock conversions, issuance of par value and no par value stock,
retirement of capital stock, two methods of accounting for stock
issuance costs, two methods to record lump-sum sale of stocks,
sale of stock by subscription, three components of proceeds from
compensatory stock plans, securities, participating rights, preferred
stock, two methods of recording a bond conversion, exchange of
stock for noncash asset.
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- Partnerships
- Valuation of partner's capital account, purchase of a partner's
interest by outside party, admission of a new partner, bonus method,
goodwill method, deficit balances in partner's capital accounts,
incorporation of a partnership, allocating partnership gains and
losses, interest payments, salary provisions, death or withdrawal
of a partner, partnership liquidation, schedule of possible losses
and cash distribution.
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- Options and Warrants
- Two types of stock option plans, compensation cost, annual expense,
issuance of stock upon exercise, stock appreciation rights vs.
stock option plans, stock warrants.
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- EPS and Dividends
- Types of dividends, date of declaration, date of record, date
of payment, cash dividends, property dividends, stock distributions,
stock dividends, stock splits, earnings per share, diluted earnings
per share, effect of preferred stock dividends on basic earnings
per share calculations, simple capital structures, complex capital
structures, dilution vs. antidilution, dilutive securities, dilutive
effect of options and warrants, steps involved in applying treasury
stock method.
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