Accounting for Corporate Securities

In this book, Accounting for Corporate Securities, we present an easy to follow step by step discussion on accounting for shares and debentures as key corporate securities. At the beginning of each chapter specific learning objectives are described. Several illustrations are provided on each key concept and its respective accounting treatment. In addition, at the end of the chapters, we provide self-assessment questions to help easy review of the chapter coverage. Problems provide a better way to practice and ensure that the learning objectives can be easily met. Where applicable, hints to solutions to the problems have been given to facilitate learners to check correctness of their answers on the attempted problems. Key words listed at the end of each chapter provide a quick reference for all key concepts learned in the chapter.