Accounting Category: Equity

Accounting Articles

March 1, 2015

In this article, we’ll briefly describe how to account for stock warrants, which can be detached from a bond and exchanged for common stock – almost like a coupon

November 18, 2014

A number of different circumstances could turn a positive retained earnings balance into a retained earnings deficit. When a deficit becomes too large, the company can utilize an accounting trick known as quasi-reorganization to get back on the right track.

November 10, 2014

Accounting for investments may be challenging and complex. In this article, we will provide an overview of methods of accounting for investments.

October 5, 2014

You’re probably familiar with cash and stock dividends. What you may not know is that there are a few additional types of dividends that can be declared for stockholders. In this article, we’ll touch on property dividends, scrip dividends, and DRIP arrangements.

September 21, 2014

In this article, we’ll cover appropriation, a process by which the board of directors lets shareholders know that funds have been internally restricted.

August 17, 2014

This article touches upon accounting for stock options which was (and still is) a hot topic in the accounting realm.

August 1, 2014

Some corporations are willing to sign stock purchase contracts with prospective shareholders. This is called a stock subscription, and the accounting treatment for such transactions is different than accounting for a regular stock issuance.

May 13, 2014

Corporations are capable of purchasing its own shares of stock on the open market, but these types of transactions are not accounted for like normal investments. In this article, we’ll go over basic accounting procedures to use when the company buys, sells, or retires treasury stock.

April 21, 2014

Earnings per share (EPS) is a closely-watched business metric that tells analysts and investors how much a corporation is making on a per-share basis. In this article, we’ll describe basic EPS in detail, and then briefly describe the diluted EPS calculation.

February 23, 2014

There are three main forms of financing available to a corporation. In this article, we discuss preferred stock, the middle-of-the-road option that sits between debt and common equity.

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Accounting Categories
Accounting categories represent a collection of accounting guides and answers related to one accounting area.