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                                                                    |  |  | This Course is based on the electronic .pdf file(s) 
                                                                        Balance Sheet: Stockholders' Equity by:
                                                                        Delta CPE
                                                                          (2014
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                                                                                    |  |   | Field of Study: | Accounting |  
                                                                                    | CPE Credit: | 3
                                                                                        Hours |  
                                                                                    | Level: | Basic |  
                                                                                    | Prereqs: | None |  
                                                                                    | State Exceptions: | None |  |  
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                                                    |  How
                                                        do I register for an Apex CPE course? 
 
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                                                                                            | Exam Only | $50.00 |   |  |  There is no book for this course.  The course is based on an electronic .pdf file which you can download now.
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                                                    |  *Courses must be completed for CPE credit within one year of the date of purchase.
 
 
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                                                    |  What
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		| This course discusses generally accepted accounting principles (GAAP) for reporting stockholder's equity on the balance sheet. 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 the accounting, financial statement presentation, and disclosures associated with preferred and common stock, stock retirement, treasury stock, dividends, appropriation of retained earnings, stock splits, stock warrants (including fractional share warrants), and quasi-reorganization.     |  
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                                                                                    |  | Preferred Stock |  |  | Treasury Stock |  
                                                                                    |  | Accounting for Stock Subscriptions |  |  | Restrictions of Retained Earnings |  
                                                                                    |  | Stock Splits |  |  | Reverse Spinoffs |  
                                                                                    |  | Redeemable Equity Instruments |  |  | Quasi-Reorganization |  
                                                                                    |  | Qualcomm |  |  | Walt Disney |  |  
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                                                    |  What
                                                        is Apex CPE's complaint resolution policy? 
 
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