14 Earnings Per Share And Retained earnings ntermediate Accounting Accounting School. Zhongnan
14 Earnings Per Share And Retained Earnings Accounting School ·Zhongnan University of Economics & Law ntermediate Accounting I 中级会计学
1. Basic Earnings Per Share Net Income- Preferred dividends Weighted Average Number of Common Shares Outstanding
1. Basic Earnings Per Share Net Income – Preferred Dividends Weighted Average Number of Common Shares Outstanding Intermediate Accounting 14 Earnings Per Share And Retained Earnings
Weighted Average shares Since a corporation earns its net income over the entire year the earnings are related to the common shares outstanding during the year ee(
Weighted Average Shares Since a corporation earns its net income over the entire year, the earnings are related to the common shares outstanding during the year. Intermediate Accounting 14 Earnings Per Share And Retained Earnings
Weighted Average shares A corporation had 12,000 shares of common stock outstanding at the beginning of the year. On March 2, it issued 2, 700 shares; on July 3, it issue The nearest res, and on December 1, it reacquire whole month is sury stock Months shares Shares use d equivalent Are Outstanding Outstanding Whole units January-February 12, 000X 2/12 2.000 March-June 14.700x4/12 4.900 July-November 18.000 5/12 7,500 December 17520x l/12 1460 Total weighted average common shares 15,860
A corporation had 12,000 shares of common stock outstanding at the beginning of the year. On March 2, it issued 2,700 shares; on July 3, it issued another 3,300 shares, and on December 1, it reacquired 480 shares as treasury stock. Months Shares Shares Fraction of Year Equivalent Are Outstanding Outstanding Outstanding Whole Units x = January-February 12,000 x 2/12 = 2,000 March-June 14,700 x 4/12 = 4,900 July-November 18,000 x 5/12 = 7,500 December 17,520 x 1/12 = 1,460 Total weighted average common shares 15,860 The nearest whole month is used Intermediate Accounting 14 Earnings Per Share And Retained Earnings Weighted Average Shares
Weighted Average shares A corporation begins operations in January 2004, and issues 5,000 shares of common stock that are outstanding all during 2004. On December 31, 2004, it issues a 2-for-1 stock split Months shares Shares Fraction of Year equivalent Are Outstanding Outstanding Outstanding Whole units January-December 5000 X 12/12 5.000 The two-for-one split is retroactive to January 1 5.000 Total weighted average common shares 10000
A corporation begins operations in January 2004, and issues 5,000 shares of common stock that are outstanding all during 2004. On December 31, 2004, it issues a 2-for-1 stock split. Months Shares Shares Fraction of Year Equivalent Are Outstanding Outstanding Outstanding Whole Units x = January-December 5,000 x 12/12 = 5,000 Total weighted average common shares 10,000 The two-for-one split is retroactive to January 1 + 5,000 Intermediate Accounting 14 Earnings Per Share And Retained Earnings Weighted Average Shares