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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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