Financial Accounting: An Integrated Statements Approach, 2nd Edition

Analyze Dividends

• Dividend Yield


• Dividend Payout Ratio

Learning Goal 9: Compute and inter-

pret the dividend yield and dividend

payout ratio on common stock.

Exercises

11-1, 11-20, 11-21, 11-22,

11-23, 11-24

chapter

CHAPTER OUTLINE LEARNING GOALS IN-TEXT EXERCISES AND PROBLEMS

Stockholders’ Equity: Capital Stock and Dividends

Nature of a Corporation

• Characteristics of a Corporation


• Forming a Corporation

Learning Goal 1:Describe the nature

of the corporate from of organization.

Sources of Paid-In Capital

• Common Stock


• Market for Common Stock


• Preferred Stock

Learning Goal 2:List the major

sources of paid-in capital, including

the various classes of stock.

Exercises

11-1, 11-2, 11-3, 11-9, 11-20

Accounting Application Problems

11-1A (spreadsheet), 11-1B

(spreadsheet)

Issuing Stock

• Premium on Stock


• No-Par Stock


• Stock Options

Learning Goal 3: Describe the financial

statement effects of issuing stock.

Exercises

11-4, 11-5, 11-6, 11-7, 11-8, 11-9

Accounting Application Problems

11-2A, 11-3A, 11-4A (spreadsheet),

11-5A (spreadsheet), 11-2B, 11-3B,

11-4B, 11-5B (spreadsheet)

Treasury Stock Learning Goal 4: Describe the finan-

cial statement effects of treasury stock

transactions.

Exercises11-10, 11-11, 11-12

Accounting Application Problems

11-3A, 11-4A (spreadsheet), 11-5A

(spreadsheet), 11-3B, 11-4B, 11-5B

(spreadsheet)

Stock Splits Learning Goal 5:Describe the effect of

stock splits on the financial statements.

Exercises11-13, 11-16, 11-19

Accounting Application Problems

11-5A (spreadsheet), 11-5B

(spreadsheet)

Analyzing Financing Alternatives Learning Goal 6:Analyze the impact

of issuing common stock or bonds.

Exercises11-14, 11-15

Accounting Application Problems

11-4A (spreadsheet)

Accounting for Dividends

• Cash Dividends


• Stock Dividends

Learning Goal 7: Describe the

financial statement effects of cash

dividends and stock dividends.

Exercises

11-11, 11-12, 11-16, 11-17,

11-18, 11-19

Accounting Application Problems

11-3A, 11-4A (spreadsheet),

11-5A (spreadsheet), 11-3B, 11-4B,

11-5B (spreadsheet)

Reporting Stockholders’ Equity

• Accumulated Other
  Comprehensive Income (Loss)


• Reporting Stockholders’ Equity
  on the Balance Sheet

Learning Goal 8:Describe financial

statement presentations of stockholders’

equity.

Exercises

11-24, 11-25, 11-26 (spreadsheet),

11-27 (spreadsheet)

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