ACCT 323 Midterm Study Guide
ACCT 323 Midterm Study Guide ACCT 323
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This 1 page Study Guide was uploaded by Lucas James on Sunday January 24, 2016. The Study Guide belongs to ACCT 323 at a university taught by Stacy Kline in Winter 2016. Since its upload, it has received 59 views.
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Date Created: 01/24/16
ACCT 323 Midterm Study Guide Ch15 amp 16 amp 17 Identify the key components of stockholders39 equity Explain the accounting procedures for issuing shares of stock Describe the accounting for treasury stock Discuss the characteristics of the corporate form of organization Explain the accounting for and reporting of preferred stock Describe the policies used in distributing dividends Identify the various forms of dividend distributions Explain the accounting for small and large stock dividends and for stock splits 9 Indicate how to present and analyze stockholders39 equity 10 Describe the accounting for the issuance conversion and retirement of convertible securities 11 Explain the accounting for convertible preferred stock 12 Contrast the accounting for stock warrants and for stock warrants issued with other securities 13 Describe the accounting for stock compensation plans 14 Discuss the controversy involving stock compensation plans 15 Compute earnings per share in a simple capital structure 16 Compute earnings per share in a complex capital structure 17 Identify the three categories of debt securities and describe the accounting and reporting treatment for each category 18 Understand the procedures for discount and premium amortization on bond investments 19 Identify the categories of equity securities and describe the accounting and reporting treatment for each category 20 Explain the equity method of accounting and compare it to the fair value method for equity securities 21 Describe the accounting for the fair value option and for impairments of debt and equity investments 22 Describe the reporting of reclassification adjustments and the accounting for transfers between categories OONFDSNTKWNT
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