5.0 AICPA® Mastery Video Series: Stockholder’s Equity (Part 1)

In this in-depth 1-hour session, Jerry Pecaro unpacks the complex topic of Stockholder’s Equity, a high-yield area on the CPA FAR exam. Topics are broken down into digestible sections, using examples and practical scenarios to ensure conceptual clarity and exam readiness. This lecture includes detailed coverage of preferred stock, treasury stock accounting, stock splits, dividends, and compensation plans—making it essential for mastering the equity section of financial accounting.

This video is part of the CPA Core Concept Mastery Series, ideal for targeted review or full-topic reinforcement.

Topics Covered:

• Additional Paid-In Capital
• Paid-In Capital in Excess of Par
• Par vs. Stated Value Method
• Preferred Stock: Participating, Cumulative, Redeemable
• Preemptive Rights
• Dividends in Arrears
• Treasury Stock & Treasury-Stock Method
• Stock Splits & Stock Dividends (Large & Small)
• Property Dividends
• Stock-Based Compensation Plans