【正文】 rights Basic terminology Legal capital Additional paidin capital 3. Issuance of capital stock Issuance for cash . Stock issuance costs Stock subscriptions Combined sales of stock Nonmoary issuance of stock Stock splits Stock rights to current stockholders 4. Preferred stock characteristics Preference as to dividends Cumulative vs. noncumulative Participating Preference in liquidation Voting rights Disclosures 5. Contributed capital section Segments Disclosure requirements Lesson 14 EARNINGS PER SHARE AND RETAINED EARNINGS 1. Earnings and earnings per share 2. Conceptual overview and uses of earnings per share information 3. Basic earnings per share Basic earnings per share equation Numerator calculations Noncumulative preferred stock Cumulative preferred stock Denominator calculations Components of earnings per share 4. Diluted earnings per share Definitions Two presentations Basic earnings per share Diluted earnings per share (DEPS) Computational steps Stock options and warrants Convertible securities Computation of tentative and final DEPS 10 5. Content of retained earnings 6. Dividends Cash dividends Property dividends Scrip dividends Stock dividends Liquidating dividends 7. Prior period adjustments 8. Appropriations of retained earnings 9. Statement of retained earnings Prior period adjustments Net ine Dividends Other deductions 10. Accumulated other prehensive ine Teaching Arrangement 1 Time allocation The total class hour is 51, with 3 scores. Lectures in class are divided into 4 teaching units. The time allocation for each teaching unit is as follows: Teaching Unit Basic Content Time allocated Part 1 Financial Reporting: Concepts, Finanicial Statements, and Related Disclosures 1 The Environment of Financial Reporting 2 Financial Reporting: Its Conceptual Framework 8 3 The Balance Sheet and the Statement of Changes in Stockholders’ Equity 4 4 The Ine Statement and ine recognition 6 5 The Statement of Cash Flows 5 Part 2 Financial Reporting: Asset Measurement and Ine Determination 6 Cash and Receivables 4 7 Inventories 3 8 Property, Plant, and Equipment 4 9 Intangibles 3 11 Part 3 Financial Reporting: Valuation of Liabilities and Investments 10 Current Liabilities and Contingencies 4 11 LongTerm Liabilities and Receivables 3 12 Investments 3 Part 3 Financial Reporting: Stockholders’ Equity 13 Contributed Capital 14 Earnings Per Share and Retained Earnings 4 Total 51 2 Teaching methods This course mainly adopts lecture in class, with the help of multimedia. We also allocates some presentations after group discussion out of classroom. It is taught either in English or in the bination of both English and Chinese. 3. Exam form and requirements After finishing the course, it will be tested in English, no matter the course is taught in English or in the bination of both English and Chinese. Normally , it adopts the close book test , if applied and allowed by the officers, it could be tested in other form according to the situation. The formats of the final exam paper includes multiple choice, translation both from English to Chinese and from Chinese to English , identification of true of false, case analysis writing, making journal entries, calculation, preparation of the worksheet for the financial statements , preparation of balance sheet, ine statement and cash flow statements, and the analysis of the financial statements, ect. 4. Scoring system It adopts 100% scoring system. The final score consists of 2 parts, one is the score of the final exam, the other is the score of daily performance, which including assignment, attendance and discussion performance etc. The proportion of this two parts depends on the requirement of university. Teaching Materials 1. Textbook 12 《中級會計學》（高等學校會計學類英文版教材），高等教育出版社， 2020 年 1 月第 1 版 (Intermediate Accounting, 9E, by Loren A. Nikolai John D. Bazley) 2. References A. 《中級會計學》（會計類原版教材影印系列），中國財政經(jīng)濟出版社， 2020 年 11 月第 1版 (Intermediate Accounting, 14E, by Earl Kay Stice, James D. Stice, K. Fred Skousen ) B. Statements of Financial Accounting Standards, by FASB C. International Accounting Standards / International Financial Reporting Standards D. Chinese Accounting Standards for Enterprises 3. Related inte web sites A. FASB B. 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