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George I. Victor, CPA
Giambalvo, Stalzer & Company, CPAs, P.C.
19.1 The Corporation
(b) Advantages of Corporate Form
(c) Owners' Interests
(d) Certificate of Incorporation
19.2 Shares of Stock
(a) Certificates Representing Shares
(b) Common Stock
(c) Preferred Stock
(i) Preferred Stock Subject to Mandatory Redemption
(ii) Classification Requirements for Mandatory Redeemable Preferred Stock
(iii) Dividends on Mandatory Redeemable Preferred Stock
(iv) Carrying Amount of Mandatory Redeemable Preferred Stock
(v) Callable Preferred Stock
(vi) Cumulative Preferred Stock
(vii) Fully Participating Preferred Stock
(viii) Partially Participating Preferred Stock
(ix) Convertible Preferred Stock
(x) Increasing-Rate Preferred Stock—Staff Accounting Bulletin Topic 5.Q
(xi) Voting Rights of Preferred Stock
(d) Par and No Par Value Stock
(e) Recording the Issuance of Stock
(f) Stated Capital
(g) Balance Sheet Presentation
19.3 Issuance of Stock
(a) Authorized Capital Stock
(b) Cost of Issuing Stock
(c) Issuance of Shares for Cash
(d) Issuance of Shares for Property or Services
(e) Subscription for Shares
(i) Recording Subscription
(ii) Balance Sheet Presentation
(iii) Defaulted Subscriptions
(f) Stock Premium and Stock Discount
19.4 Common Stock Adjustments
(a) Stock Splits
(i) Split with Change in Par Value
(ii) Split with No Change in Par Value
(iii) Reverse Splits
19.5 Reacquisition and Retirement of Capital Stock
(a) Treasury Stock
(i) Restrictions ...
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