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Chapters 14 - 16: Mid-Term Review Chapter 14 Partnerships Chapter 15 – Corporations (Shares and Dividends) Chapter 16 – Reporting Income Information Chapter 14 - Partnerships Distribution of Income. Admission and withdrawals of partners. Liquidation of a partnership. Chapter 15 - Corporations Organizing a corporation (share classes and issuance of shares). Cash Dividends: Preferred share features (cumulative and non- cumulative). Share Values: Book Value per share (both common and preferred). Chapter 16 – Corporate Reporting Four areas of income statement Income from continuing operations, Income from discontinued operations, Extraordinary items, Earnings per share Share Dividends/Splits (Reverse Splits) Chapter 16 – Corporate Reporting Earnings per share (may need to calculated Weighted Average Number of Shares Outstanding) Retirement of Shares/Treasury Shares Accounting changes: 1. Change in Accounting Estimates 2. Change in Accounting Principles 3. Accounting Errors Chapters 14 - 16: Mid-Term Review Questions?
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