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| Accounting for Corporations |
Accounting for corporations will cover components of corporate accounting that are unique to corporations, elements of corporate accounting that differ from financial accounting for other business entities like a sole proprietorship or partnership.
As we focus on the arias where corporate accounting differs from other business entities we want to keep in mind that most normal accounting transactions will be the same for any business entity type. We will have a comprehensive problem at the end of the course to allow us to take a step back and see the areas of accounting for corporations that differ in perspective with the areas that are the same.
We will introduce the concept of a corporation, the characteristics of a corporation, and the reasons why we may choose a corporate form of entity. The corporate form of entity will be compared and contrasted with other business entity forms like a partnership and sole proprietorship.
This course will discuss the financial transaction related to the issuing of stock, both the issuing of stock for cash and for non-cash assets. The issuing of stock for a corporation is similar to a partner investment to a partnership.
Business,Other Business
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