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| Learning Objectives are classified as conceptual, analytical, or procedural.
After completing this chapter you should be able to: Conceptual C1 Identify characteristics of corporations and their organization. C2 Explain characteristics of, and distribute dividends between, ordinary and preference shares. C3 Explain the items reported in comprehensive income and equity. Analytical A1 Compute earnings per share and describe its use. A2 Compute price-earnings ratio and describe its use in analysis. A3 Compute dividend yield and explain its use in analysis. A4 Compute book value and explain its use in analysis. Procedural P1 Record the issuance of corporate shares. P2 Record transactions involving cash dividends, shares dividends, and shares splits. P3 Record purchases and sales of treasury shares and the retirement of shares. |