Transcript Preview of Chapter 14.pptx

Prepared by
Coby Harmon
University of California, Santa Barbara
Westmont College
14
Corporations: Dividends,
Retained Earnings, and
Income Reporting
Learning Objectives
After studying this chapter, you should be able to:
Prepare the entries for cash dividends and stock dividends. [1]
Identify the items reported in a retained earnings statement. [2]
Prepare and analyze a comprehensive stockholders’ equity section. [3]
Describe the form and content of corporation income statements. [4]
Compute earnings per share. [5]
Preview of Chapter 14
Accounting Principles
Eleventh Edition
Weygandt Kimmel Kieso