The Accounting Review Vol. 52 No. 1 1977
Earnings Per Share: A Flow Chart Approach to Teaching Concepts and Procedures.
Abstract
The complexities of Earnings Per Share (EPS) calculations cannot be avoided, but teaching and learning the topic can be simplified by the use of flow charts. The flow chart technique emphasizes the major points of this difficult subject and, in this paper, covers the conceptual discussion of earnings per share as well as the practical solution of EPS problems. This technique enables the student to focus on various aspects of the EPS calculation a small part at a time, reducing the complexity of the subject to relatively simple segments which lend themselves well to classroom discussion. This paper presents flow charts which are used to arrive at the primary and fully diluted earnings per share for a relatively complex problem adapted from a CPA examination.
- DOI
- 10.2308/tar-4493750
- Volume
- 52
- Issue
- 1
- Pages
- 233-247
- Language
- en
- Sources
- openalex crossref