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Lesson 22 3
- 1. LESSON 22-3 Preparing a Statement of Stockholders’ Equity and Balance Sheet CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
- 2. STATEMENT OF STOCKHOLDERS’ EQUITY 2 page 649 1 2 3 1. Write the heading. 2. Prepare the capital stock section. 3. Prepare the retained earnings section. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 22-3
- 3. 3 BALANCE SHEET CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 650 LESSON 22-3
- 4. 4 BALANCE SHEET CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 650 LESSON 22-3
- 5. 5 ANALYZING A BALANCE SHEET page 652 Working Capital Total Current Assets – Total Current Liabilities $229,594.55 – $57,494.53 = $172,100.02 Total Current Assets ÷ Total Current Liabilities = Current Ratio $229,594.55 ÷ $57,494.53 = 4.0 to 1 = Working Capital Current Ratio CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 22-3
- 6. 6 TERMS REVIEW page 653 long-term liabilities working capital current ratio CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 22-3
- 7. 6 TERMS REVIEW page 653 long-term liabilities working capital current ratio CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 22-3