Earnings Per Share and Retained Earnings

C. 16. hapter. Earnings Per Share and Retained Earnings. An electronic presentation by Douglas Cloud Pepperdine University. Objectives. 1. Know the equation for computing basic earnings per share (EPS). 2. Understand how to compute the weighted average common shares for EPS.

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INCOME AND CHANGES IN RETAINED EARNINGS

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Retained Earnings, Treasury Stock, and the Income Statement

Retained Earnings, Treasury Stock, and the Income Statement. Chapter 14. Retained Earnings and Dividends. Retained Earnings shows the amount of income allowed to accumulate from the beginning of the corporation’s life to the present.

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Corporations: Effects on Retained Earnings and the Income Statement

Corporations: Effects on Retained Earnings and the Income Statement. Chapter 13. Stock Dividend . A distribution of a corporation’s own stock Affects only stockholders’ equity accounts No effect on total stockholders’ equity No effect on assets or liabilities

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Income and Changes in Retained Earnings

Income and Changes in Retained Earnings. Chapter 12. Normal, recurring revenue and expense transactions. Unusual, nonrecurring events that affect net income. 1. Results of discontinued operations. 2. Impact of extraordinary items. Reporting the Results of Operations.

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Profit and Changes in Retained Earnings

Profit and Changes in Retained Earnings. Chapter 12. Normal, recurring revenue and expense transactions. Unusual, nonrecurring events that affect profit. 1. Results of discontinued operations. 2. Impact of extraordinary items. Reporting the Results of Operations.

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Statement of Retained Earnings And Prior Period Adjustments

Statement of Retained Earnings And Prior Period Adjustments. Prior Period Adjustments Adjustments to the Beginning Balance of Retained Earnings to correct accumulated earnings reported from prior years. Prior Period Adjustments may be reported to adjust for

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INCOME AND CHANGES IN RETAINED EARNINGS Lecture # 15

Chapter 12. INCOME AND CHANGES IN RETAINED EARNINGS Lecture # 15. Normal, recurring revenue and expense transactions. Unusual, nonrecurring events that affect net income. 1. Results of discontinued operations. 2. Impact of extraordinary items.

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Changes In Income

Changes In Income. A rise in income - with no change in price - leads to a new quantity demanded for each good Normal good quantity demanded increases Inferior good quantity demanded decreases Depends on the individual’s preferences. Changes In Income. Initial Income= $150;

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CORPORATIONS: DIVIDENDS & RETAINED EARNINGS

15. CORPORATIONS: DIVIDENDS & RETAINED EARNINGS. Dividends. a distribution of earnings to stockholders proportional to ownership cash, stock, or property. Dividends & the Balance Sheet. Cash. Accts Receiv. Equipment. Common Stock. Retained Earnings. 500. 1,200. 7,400. 6,000.

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Intergenerational earnings mobility: Changes across cohorts in Britain

Intergenerational earnings mobility: Changes across cohorts in Britain. Cheti Nicoletti and John Ermisch ISER, University of Essex ESRC Research Methods Festival Oxford, 2 nd July 2008. Motivation.

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CORPORATIONS: DIVIDENDS, RETAINED EARNINGS, AND INCOME REPORTING

CORPORATIONS: DIVIDENDS, RETAINED EARNINGS, AND INCOME REPORTING. Prepare the entries for cash dividends and stock dividends. Identify the items reported in a retained earnings statement. Prepare and analyze a comprehensive stockholders’ equity section.

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Corporations: Retained Earnings and the Income Statement

Corporations: Retained Earnings and the Income Statement. Chapter 12. Retained Earnings. All net income minus net losses minus dividends Negative balance in Retained Earnings - deficit Not a fund of cash. Objective 1. Account for stock dividends. Stock Dividend.

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Changes in income distribution

Changes in income distribution. Source: Fundação Getúlio Vargas (FGV). The New Middle Class: The Bright Side of the Poor (http://cps.fgv.br/en/nmc). The “ new ” middle class : 94,9 mi (50% of the population ). The case for a National Strategy.

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Corporations: Effects on Retained Earnings and the Income Statement

Corporations: Effects on Retained Earnings and the Income Statement. Chapter 13. Stock Dividend. A distribution of a corporation’s own stock Affects only stockholders’ equity accounts No effect on total stockholders’ equity No effect on assets or liabilities

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Retained Earnings

Retained Earnings. ACCTG 5120 David Plumlee. Retained Earnings. Undistributed Prior Earnings. What items or events decrease RE?. What items or events increase RE?. net losses dividends prior period adj.(error corrections) treasury stock adj. net income prior period adj.

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What are Retained Earnings - Leigh Barker Accountant

Prepared by Leigh Barker Accountant at MWC Group, Tangible Assets, Portfolio Finance, Gordon and West Pennant Hills. Read more: https://leighbarkerblog.wordpress.com/2016/12/09/what-are-retained-earnings/

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Corporations: Stock Values, Dividends, Treasury Stock, and Retained Earnings

Corporations: Stock Values, Dividends, Treasury Stock, and Retained Earnings. Chapter 20. Calculating the book value of preferred and common stock. Learning Objective 1. Learning Unit 20-1.

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Dividend Policy and Retained Earnings (Chapter 18)

Dividend Policy and Retained Earnings (Chapter 18). Optimal Dividend Policy Conflicting Theories Other Dividend Policy Issues Residual Dividend Theory Stable Growth in Dividend Policy Some Additional Considerations Stock Dividends and Stock Splits Stock Repurchases.

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INCOME AND CHANGES IN RETAINED EARNINGS

INCOME AND CHANGES IN RETAINED EARNINGS. Chapter 12. Normal, recurring revenue and expense transactions. Unusual, nonrecurring events that affect net income. 1. The results of discontinued operations. 2. The impact of extraordinary items. 3. The effects of changes in accounting principles.

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INCOME AND CHANGES IN RETAINED EARNINGS

Lecture 12. INCOME AND CHANGES IN RETAINED EARNINGS. Normal, recurring revenue and expense transactions. Unusual, nonrecurring events that affect net income. 1. The results of discontinued operations. 2. The impact of extraordinary items. 3. The effects of changes in accounting principles.

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