13 Contributed Capital ntermediate Accounting Accounting School. Zhongnan
13 Contributed Capital Accounting School ·Zhongnan University of Economics & Law ntermediate Accounting I 中级会计学
Intermediate Accounting 13 Contributed Ca 1。 ntroduction Types of corporations 1)Private Corporations (stock and nonatock 0 pen and cl匚 c universities Available for hospitals purchase churches the public
1. Introduction 1) Private Corporations (stock and nonstock; open and closed) 2) Public corporations 3) Domestic corporations 4) Foreign corporations universities, hospitals, churches Available for purchase by the public Intermediate Accounting 13 Contributed Capital Types of Corporations
Intermediate Accounting 13 Contributed Ca Changes in Equity Affecting Continued Assets or liabilities on next lide Comprehensive Transfers between Income Entity and Owners Other Investments Distributions Income Comprehensive by owners to owners Income Revenues Gains and Losses ano Included in net Expenses Income
Continued on next slide Changes in Equity Affecting Assets or Liabilities Transfers Between Entity and Owners Comprehensive Income Net Income Other Comprehensive Income Revenues and Expenses Gains and Losses Included in Net Income Investments by Owners Distributions to Owners Intermediate Accounting 13 Contributed Capital
Intermediate Accounting 13 Contributed Ca Continued Changes in Equity Not from ffecting Assets or previous Liabilities slide Stock Conversions of D ividends Preferred Stock and splits to common Stock
Continued from previous slide Changes in Equity Not Affecting Assets or Liabilities Stock Dividends and Splits Conversions of Preferred Stock to Common Stock Intermediate Accounting 13 Contributed Capital
2. Corporate Capital Structure Stockholders rights The right to share in the profits when a dividend is declared The right to elect directors and to establish corporate policies The right(called a preemptive right) to maintain a proportionate interest The right to share in the distribution of the assets of the corporation if it is liquidated
2. Corporate Capital Structure • The right to share in the profits when a dividend is declared. • The right to elect directors and to establish corporate policies. • The right (called a preemptive right) to maintain a proportionate interest. • The right to share in the distribution of the assets of the corporation if it is liquidated. Intermediate Accounting 13 Contributed Capital Stockholders’ Rights