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Accounting for Earnings Per Share New

Course Description

Earnings per share (EPS) is a popular and useful summary measure of a company’s profit performance. It tells you how much profit (or loss) each share of common stock has earned after adjustments for potential dilution from options, warrants, and convertible securities are factored in. This coursecovers the computation, reporting, and disclosures associated with earnings per share.

Accounting for Earnings per Share

Course Level: Basic.

Learning Objectives:
Differentiate between two different capital structures: simple and complex.
Compute earnings per share in a simple capital structure.
Compute earnings per share in a complex capital structure.
Apply SFAS 128 to determine Earnings Per Share.

Topics Covered:
Chapter 1: Accounting for Earnings per Share.

Regulatory Requirement:
Please see the state requirements section on the course catalog page.

Course Prerequisite:

The student will be required to pass the final exam with a 70% in order to receive course credit.

Course Completion:
Upon successful completion of this course, the student will be able to print their certificate online.

About the Subject Matter Expert:

Dr. Jae K. Shim is Professor of Business at California State University, Long Beach, California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co – authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.



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