邱安安[會計學(二)]2016_05_17_Ch11 Share split / RE Ch12 Investment
  • 作者:邱安安
  • 片長:1時55分32秒
  • 上架日期:2016-05-01
  • 觀看次數:47

01_00:02:25_Review of 2016_05_10 video (chapter 11)

02_00:14:25_Example 1: journalizing the declaration of 10% share dividend & the issuance of shares (continuation of 2016_05_10 video)

03_00:22:37_Example 1: statement presentation of ordinary shares dividends distributable (equity section)

04_00:24:08_Example 2: effects of share dividends

05_00:29:37_T/F question regarding small share dividends

06_00:30:38_Share splits

07_00:34:12_Example 3: effects of share splits (2-for-1 basis)

08_00:39:20_Exercise 11-16: correcting errors in journal entries

09_00:52:50_Investor insight: a no-split philosophy (Berkshire Hathaway)

10_00:57:37_Comparing the before-and-after effects of a 10% share dividend & a 2-for-1 share split on retained earnings, total equity, total shares outstanding & par value per share

11_01:00:20_Retained earnings

12_01:01:02_Retained earnings restrictions

13_01:02:03_Prior period adjustments

14_01:04:37_Example 4: corrected retained earnings statement

15_01:09:26_Debits & credits to retained earnings reference table

16_01:13:27_Statement of financial position – comprehensive equity section

17_01:18:45_Chapter 14: financial statement analysis

18_01:22:09_Horizontal (trend) analysis

19_01:30:50_Vertical (common-size) analysis

20_01:35:05_Chapter 12: investments

21_01:38:05_Why corporations invest

22_01:41:00_Accounting for debt investments

23_01:41:39_Recording bond interest & sale of bonds

24_01:42:08_Example 6: journalizing the acquisition of bonds investment

25_01:43:56_Example 6: journalizing the accrued bonds interest

26_01:46:05_Example 6: journalizing the receipt of bonds interest

27_01:46:25_Example 6: journalizing the sale of bonds investment

28_01:49:09_Exercise 12-2: debt investments

29_01:52:34_Accounting for share investments

  • 系列名稱:精熟課程
  • 關鍵字:會計學
  • 出版者╱主辦單位:邱安安老師/商學院-國企英專班
  • 語言:國語
  • 影片來源:商學院-國企英專班
  • 授權使用範圍:逢甲授權-逢甲大學教職員工

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