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| | | | | Financial & Managerial Accounting , 2002 Edition
Belverd E. Needles, Jr., DePaul University
Marian Powers, Northwestern University
Susan Crosson, Santa Fe Community College
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| | Learning Objectives
Chapter 12: Contributed Capital
- Identify and explain the management issues related to contributed capital.
- Define start-up and organization costs and state their effects on financial reporting.
- Identify the components of stockholders’ equity.
- Account for cash dividends.
- Identify the characteristics of preferred stock, including the effect on distribution of dividends.
- Account for the issuance of stock for cash and other assets.
- Account for treasury stock.
- Account for the exercise of stock options.
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