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Chapter 14- corporations, dividends

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Chapter 14- corporations, dividends
CHAPTER 14
Corporations: Dividends, Retained Earnings, and Income Reporting
ASSIGNMENT CLASSIFICATION TABLE

Exercises

A
Problems

B
Problems

1, 2, 3

1, 2, 3, 4,
5, 6, 7

1A, 2A, 3A,
4A, 5A

1B, 2B, 3B,
4B, 5B

9, 10, 11,
12, 13, 14

4, 5

6, 8, 9

2A, 3A, 4A

2B, 3B, 4B

Prepare and analyze a comprehensive stockholders’ equity section.

14, 15

6, 7

5, 6, 10, 11,
13, 15, 16

1A, 2A, 3A,
4A, 5A

1B, 2B, 3B,
4B, 5B

4.

Describe the form and content of corporation income statements.

15, 16

8

12, 13, 14

5.

Compute earnings per share.

17

9, 10

12, 14, 15,
16, 17

3A

3B

Study Objectives

Questions

1.

Prepare the entries for cash dividends and stock dividends.

1, 2, 3, 4,
5, 6, 7, 8

2.

Identify the items reported in a retained earnings statement. 3.

Brief
Exercises

14-1

ASSIGNMENT CHARACTERISTICS TABLE
Problem
Number Description

Difficulty
Time
Level
Allotted (min.)

1A

Prepare dividend entries and stockholders’ equity section.

Simple

30–40

2A

Journalize and post transactions; prepare retained earnings statement and stockholders’ equity section.

Moderate

30–40

3A

Prepare retained earnings statement and stockholders’ equity section, and compute earnings per share.

Moderate

30–40

4A

Prepare the stockholders’ equity section, reflecting dividends and stock split.

Moderate

20–30

5A

Prepare the stockholders’ equity section, reflecting various events.

Moderate

20–30

1B

Prepare dividend entries and stockholders’ equity section.

Simple

30–40

2B

Journalize and post transactions; prepare retained earnings statement and stockholders’ equity section.

Moderate

30–40

3B

Prepare retained earnings statement and stockholders’ equity section, and compute earnings per share.

Moderate

30–40

4B

Prepare the stockholders’ equity section, reflecting

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