Module 11

Owner's Equity

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11.0 A Brief Look Inside Owner's Equity

A sneak peak at the contents of this module including the last two of the ten basic transactions and one page summaries of the applications.

11.1 Overview of Key Issues and Terminology of Owner's Equity

Beginning with an overview rounding out the ten basic transactions and Practical T before beginning a comprehensive list of terms and concepts to guide your learning in the chapter.

11.2 Corporations and Other Forms of Ownership

The legal foundation continues with an overview of forms of ownership from sole proprietorship to corporations with a straightforward explanation of double taxation and comparison of preferred and common shareholders rights.

11.3 Issuing (Selling) Stock

Comprehensive and concise, a one page of examples covers issuing preferred and common stock.

11.4 Treasury (Repurchasing) Stock

Treasury (repurchasing) stock is still on the same page as 11.3 so you can see the reverse with clarity.

11.5 Cash Dividends - Returning Profits to Owners

Another one page summary explaining the why and how of cash dividends.

11.6 Stock Dividends and Stock Splits

The final one page covers three stock dividends then leads you to a dividend practice problem.

11.7 Balance Sheet and Investor Ratios

Balance sheet presentation and five ratios that investors in common stock use to evaluate the stock.

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