Ch 6: Accounting for Shareholder Equity & Comprehensive Income

About This Chapter

Review accounting for comprehensive income and shareholder equity at your own pace with this professionally designed chapter. The video lessons included here are designed to make it easy to catch up in class, supplement your textbook or study for an important test.

Accounting for Shareholder Equity & Comprehensive Income - Chapter Summary

When you study this chapter, you'll find engaging video lessons covering shareholder equity and comprehensive income accounting. Just a few of the subjects discussed here include calculating total equity, return on equity and earnings per share. If you'd rather watch just one portion of a video lesson, use the video tabs feature to easily navigate to that part of the video. We've included a quiz with each lesson and a test at the end of the chapter as a handy self-assessment tool. These resources are accessible to you 24 hours a day on any computer, mobile phone or tablet. You should be able to do the following once you have finished this chapter:

  • Detail the formula used to calculate shareholder equity
  • Outline the components of stockholder equity
  • Explain how total equity is calculated
  • Discuss the formula used to find earnings per share and return on equity
  • Describe the impact of dividend distribution on retained earnings
  • Provide a definition of comprehensive income

7 Lessons in Chapter 6: Accounting for Shareholder Equity & Comprehensive Income
Test your knowledge with a 30-question chapter practice test
Shareholder Equity: Definition & Formula

1. Shareholder Equity: Definition & Formula

One of most important things an investor is concerned about is shareholder equity. In this lesson, you'll learn what shareholder equity is and how to calculate it, and then you can test your knowledge with a short quiz.

Calculating Total Equity: Definition & Formula

2. Calculating Total Equity: Definition & Formula

Equity is important to owners and investors of a business. In this lesson, you'll learn what total equity is, how to calculate it, and how it fits into the overall financial picture of a business. A short quiz follows.

The Components of Stockholder Equity

3. The Components of Stockholder Equity

Understanding stockholder equity is important for assessing the worth of a company from an investor's perspective. In this lesson, you'll learn about stockholder equity and its individual components.

How to Calculate Earnings Per Share: Definition & Formula

4. How to Calculate Earnings Per Share: Definition & Formula

There are many different numbers that investors look at when deciding whether to invest in a company, including the earnings per share. In this lesson, we will learn what earnings per share means and how to calculate it.

How to Calculate the Return on Equity: Definition, Formula & Example

5. How to Calculate the Return on Equity: Definition, Formula & Example

After watching this video lesson, you will learn how the return on equity helps you as a potential investor determine whether a certain company is worth investing in or not. You'll also learn how companies perform this calculation.

Impact of Dividend Distribution on Retained Earnings

6. Impact of Dividend Distribution on Retained Earnings

There are many types of dividends that an investor can receive based on his/her shareholding in a company. In this lesson, you will learn about these dividends and their impact on retained earnings.

Comprehensive Income: Definition & Example

7. Comprehensive Income: Definition & Example

Knowing the comprehensive income of a firm gives you an in-depth financial understanding of a firm. In this lesson, you'll learn what comprehensive income is as well as when and where it is reported.

Chapter Practice Exam
Test your knowledge of this chapter with a 30 question practice chapter exam.
Not Taken
Practice Final Exam
Test your knowledge of the entire course with a 50 question practice final exam.
Not Taken

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