Accounting Tutoring - ACCT 201A, California State University--Fullerton

Videos

1	Shareholder's Equity A high-level overview of what Shareholder's Equity is, and what makes up Contributed Capital.	5:12
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.	4:19
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.	6:37
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?	11:11
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.	9:58
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.	6:08
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.	13:48

	Click Here to View All Topic 12 Problems at Once	View
1	Stock Dividends T/F	Easy
2	Effect on Financial Statements: Cash Dividend	Moderate
3	Effect on Financial Statements: Stock Dividend	Moderate
4	Effect on Financial Statements: Stock Split	Moderate
5	Stock and Dividends T/F	Moderate
6	Comprehensive Stockholder's Equity	Hard