CPE Credit Hours: 3
Field of Study: Accounting
Publication date: June 2021
Stockholders’ equity represents the cumulative net contributions by stockholders plus accumulated earnings less dividends. Stockholders’ equity is synonymous with net worth, or net assets (assets less liabilities).
This course discusses generally accepted accounting principles (GAAP) for reporting stockholder’s equity on the balance sheet. It addresses many of the possible actions, such as issuance of preferred and common stock, treasury stock, dividends, retained earnings appropriations, stock splits, and stock warrants. The course is designed to help you navigate components of stockholders’ equity with specific examples to illustrate the application.
This is a self-study CPE course.
Program level: Basic to Intermediate
Prerequisites: Basic Accounting
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase
