demonstrate an understanding of accounting in corporations. describe types of corporations (e.g., public, private, not-for-profit) and classes of shares (e.g., common, preferred, voting);  record transactions related to common and preferred stocks (e.g., issue, buy back, subscriptions);

Financial Reporting, Financial Statement Analysis and Valuation
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ISBN:9781285190907
Author:James M. Wahlen, Stephen P. Baginski, Mark Bradshaw
Publisher:James M. Wahlen, Stephen P. Baginski, Mark Bradshaw
Chapter11: Risk-adjusted Expected Rates Of Return And The Dividends Valuation Approach
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  • demonstrate an understanding of accounting in corporations.
  • describe types of corporations (e.g., public, private, not-for-profit) and classes of shares (e.g., common, preferred, voting); 
  • record transactions related to common and preferred stocks (e.g., issue, buy back, subscriptions);
  • record transactions related to the declaration and distribution of dividends
  • compare the impact of various forms of dividend distribution (e.g., cash dividends, stock dividends, stock splits) on shareholders’ equity;
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