1. Identify and explain the management issues related to contributed capital.
2. Define start-up and organization costs and state their effects on financial reporting.
3. Identify the components of stockholders’ equity.
4. Account for cash dividends.
5. Identify the characteristics of preferred stock, including the effect on distribution of dividends.
6. Account for the issuance of stock for cash and other assets.
7. Account for treasury stock.
8. Account for the exercise of stock options.