Equity transactions

This lesson is part of the full course.

In it you will learn to:

• Record issuances of common and preferred stock for cash, for noncash assets and in lump sums, including issuance costs
• Record treasury stock purchases, reissuances and retirements under the cost method
• Record cash, property and stock dividends and stock splits, and allocate dividends between preferred and common
• Prepare capital account activity for partners in a pass-through entity