Chapjer 10 I Advantages and disadvantages of the corporate form of business organization. I Understand the differences between the different types of oommon stock (authorized, issued and outstanding}. I The journal entries to prepare for the issuance of stock that has par value. I What are the dates involved in the dividend process. I Journal entries when we declare and then later pay cash dividends. On what basis of common stock would you pay dividends. I What is treasury stock and what is the effect of treasury stock on outstanding shares. I How to account for purchasing treasury stock and when it's resold. I Calculate the dividends to be received by preferred and common shareholders [with cumulative and noncumulative preferred stock}. I Acoounting for stock dividends and stock splits. How does issuing a stock dividend or split affect total stockholder's equity. I How do various stock transactions affect total stockholders\" equity. I Return on Equity ratio