acct209 at Texas A&M


1 Shareholder's Equity
A high-level overview of what Shareholder's Equity is, and what makes up Contributed Capital.
2 Stock Classifications
Authorized, Issued, Outstanding, and Treasury shares are all classifications of stock, and you'll need to know what each of them are.
3 Issuance of Stock
When a company issues stock, part of the price of the stock has to go to par value, and the other part goes to and "additional" account called APIC.
4 Treasury Stock
Treasury stock is stock that the company has, for whatever reason, decided to repurchase. We account for treasury stock a little differently, in that there is no par value for it. We do, however, still have an APIC account. How's that work?
5 Cash Dividends
A company can pay a cash dividend to its shareholders, in which they distribute a certain amount of moeny per share. There are three distinct dates that you have to remember when it comes to cash dividends: Declaration, Date of Record, and Date of Payment.
6 The Effect of Cash Dividends
Here we take a look at what effect declaring and paying cash dividends has on the Balance Sheet, and when those effects take place.
7 Stock Dividends
Stock dividends are basically a combination of cash dividends and stock issuance. There are two categories of stock dividends: small and large. The dividend amount is different depedning on whether it's a small or large dividend.