Stockholders' Equity: Classes of Capital Stock
Learning objectives
After studying this chapter, you should be able to:
- State the advantages and disadvantages of the corporate form of business.
- List the values commonly associated with capital stock and give their definitions.
- List the various kinds of stock and describe the differences between them.
- Present in proper form the stockholders' equity section of a balance sheet.
- Account for the issuances of stock for cash and other assets.
- Determine book values of both preferred and common stock.
- Analyze and use the financial results – return on average common stockholders'
equity.
Source: Textbook Equity, https://learn.saylor.org/pluginfile.php/41461/mod_resource/content/20/AccountingPrinciples2.pdf
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