Chapter 8 - Accounting for and presentation of stockholders’ equity. After studying this chapter you should understand and be able to: Describe the characteristics of common stock and show how common stock is presented in the balance sheet; explain what preferred stock is, discuss what its advantages and disadvantages to the corporation are, and show how it is presented in the balance sheet; describe the accounting for a cash dividend and explain the dates involved in dividend transactions;. | Lecture Accounting: What the numbers mean (10/e): Chapter 8 - Marshall, McManus, Viele
