Public companies issue stock to investors, who put money into a company in return for part ownership. They also issue dividends, or part of their net income, to stockholders as reward for their investment risk in the company. In this course, financial expert and educator Denise Probert explains how to account for the issuance of stock and dividends in a public company’s financial reporting. Learn how to account for stock issued for cash, stock issued as part of an acquisition, treasury stock, and the conversion of preferred stock into common stock. Go over how to account for cash, property, stock, and cumulative preferred stock dividends. Plus, explore what Earnings per Share (EPS) is, why it needs to appear on a public company’s financial statement, and how to calculate it.
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