01_00:00:22_Chapter 11: Treasury shares

02_00:12:14_Issued shares: outstanding & treasury & effects on earnings-per-share

03_00:16:02_Purchasing outstanding shares to eliminate hostile shareholders

04_00:18:04_Recording of purchase of treasury shares

05_00:19:22_Example 1: equity section with no treasury shares (initially) + acquisition of treasury shares journal entry

06_00:24:55_Example 1: equity section after acquisition of treasury shares

07_00:28:22_Example 2: Why would a company buy its own shares?

08_00:31:53_Disposal of treasury shares

09_00:34:23_Example 3: sale of treasury shares above cost journal entry

10_00:37:35_Example 3: sale of treasury shares below cost journal entry

11_00:41:18_Example 3: debiting share premium – treasury until zero balance (sale below cost)

12_00:44:51_Exercise 11-5: journalizing purchase & sales of treasury shares

13_00:56:00_Preference shares

14_00:59:05_Example 4: journalizing the issuance of preference shares

15_01:01:10_Dividend preferences

16_01:04:17_Example 5: cumulative dividend

17_01:08:47_Exercise 11-6: journalizing the issuance of preference shares & dividends

18_01:16:46_Types of dividends (focus is on cash & shares)

19_01:18:46_Cash dividends

20_01:23:30_Example 6: declaration date, date of record & payment date journal entries

21_01:27:11_Allocating cash dividends between preference & ordinary shares

22_01:27:46_Example 7: journalizing the declaration of dividends (for cumulative preference shares)

23_01:30:49_Example 7: allocating dividends to the two classes of shares

24_01:33:11_Example 7: journalizing the declaration of cash dividends

25_01:34:12_Share dividends

26_01:38:30_Reasons why corporations issue share dividends

27_01:40:52_Small share dividend vs large share dividend

28_01:42:36_Example 8: journalizing the declaration of 10% share dividend & the issuance of shares