Lectures
- 1. Overview and Introduction
- 2. Principles of Accrual Accounting
- 3. Elements of an Annual Report and Financial Ratios
- 4. Revenue Recognition and Accounts Receivable
- 5. Revenue Recognition
- 6. Accounting for Inventory and COGS
- 7. The Matching Principle and Long-lived Assets
- 8. Matching Principle: Property, Plant, and Equipment
- 9. The Statement of Cash Flow
- 10. Accounting for Taxes
- 11. Marketable Securities and Valuation Adjustments
- 12. Current Liabilities and Contingencies
- 13. Long-Term Debt
- 14. Debt and Valuation
- 15. Leases
- 16. Stockholders' Equity
- 17. Acquisitions
Financial Accounting - Lecture 16
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Lecture 16 - Stockholders' Equity
Objectives: 1. Understand the components of stockholders' equity. 2. Understand the effects various transactions have on stockholders' equity. 3. Better understand ratios based on stockholders' equity. 4. Begin to understand the accounting for stock options
Prof. Richard Frankel, Prof. George Plesko, Prof. Kin Lo
15.515 Financial Accounting, Fall 2003 (Massachusetts Institute of Technology: MIT OpenCourseWare) http://ocw.mit.edu Date accessed: 2009-04-30 License: Creative Commons BY-NC-SA |
Lecture Material
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