Controller Library Value Pack
CFO Library Value Pack

Accounting Bestsellers
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    Equity Topics


     

    Dividend Topics

    Are dividends considered an expense? 
    Does a dividend reduce profit?
     
    How do I account for cash dividends? 
    How to calculate dividends paid 
    Stock dividends 
    Types of dividends 
    What are dividends? 
    What are dividends payable? 
    What is a cash liquidation distribution? 
    What is a final dividend? 
    What is a qualified dividend? 
    What is an interim dividend? 
    What is the accounting for a small stock dividend? 
    What is the ex-dividend date? 
    When are dividends paid? 
    Where do dividends appear in the financial statements? 
    Why use a stock dividend? 

     

    Retained Earnings Topics

    Statement of retained earnings 
    What are accumulated retained earnings? 
    What are appropriated retained earnings? 
    What are negative retained earnings? 
    What are retained earnings? 
    What is a retained loss? 
    What is the normal balance of retained earnings? 
    What is the retained earnings formula? 

     

    Share-related Topics

    Preferred stock accounting 
    Reverse stock split 
    Reverse treasury stock method 
    Stock accounting 
    Stock-based compensation 
    Stock splits 
    Stock subscriptions 
    The difference between authorized and outstanding shares 
    Treasury stock accounting 
    Treasury stock method 
    What are the types of preference shares? 
    What are the types of share capital? 
    What is callable stock? 
    What is no par value stock? 
    What is noncumulative preferred stock? 
    What is outstanding stock? 
    What is participating preferred stock? 
    What is stock? 
    What is the premium on common stock? 
    What is the weighted average of shares outstanding? 
    Where does treasury stock appear on the balance sheet? 
    Why are shares issued at a premium? 

     

    Share Valuation Topics

    How to calculate shareholders' funds 
    How to calculate stockholders' equity 
    Intrinsic value definition and usage 
    What is a capital surplus? 
    What is called up share capital? 
    What is capital in excess of par? 
    What is contributed capital? 
    What is earned capital? 
    What is legal capital? 
    What is paid in capital? 
    What is par value? 

     

    Miscellaneous Equity Topics

    Accounting for convertible securities 
    Accounting for joint ventures
     
    Accounting for stock warrants
     
    Common stock equivalent 
    Equity accounts 
    How to calculate total equity 
    Types of equity 
    What are the stockholders' equity accounts?                       
    What is the difference between a shareholder and a stakeholder? 
    What is the difference between a stockholder and a shareholder?  
    What is the partnership capital account?