July 2012
Intermediate to advanced
840 pages
33h 32m
English
book
Financial Accounting, IFRS Edition: 2nd Edition
by Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso
Content preview from Financial Accounting, IFRS Edition: 2nd Edition
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| Chapter 11 | Corporations: Organization, Share Transactions, Dividends, and Retained Earnings |
Learning Objectives
After studying this chapter, you should be able to:
1 Identify the major characteristics of a corporation.
2 Record the issuance of ordinary shares.
3 Explain the accounting for treasury shares.
4 Differentiate preference shares from ordinary shares.
5 Prepare the entries for cash dividends and share dividends.
6 Identify the items reported in a retained earnings statement.
7 Prepare and analyze a comprehensive equity section.
Feature Story
To the Victor Go the Spoils
You never know where a humble start might take you. One of the most recognized brands in the world began in 1924 in the German “wash kitchen” of the founder's mother. Adolf “Adi” Dassler was committed to the idea of providing high-quality, sport-specific shoes to athletes. He stitched together canvas and whatever else he could find in post-World War I Germany to create his shoes. In the early years, he was joined by his brother. They were so dedicated to their company that they sometimes ran their equipment with electricity generated by riding an exercise bicycle.
Just like today, success in the early years ...
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I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.