Presents an overview of many issues associated with cost accounting and control.

Examines DoubleClick's capital structure from IPO. Discusses additional offering of common stock, stock splits, dividends, sale of convertible debt, repurchase of convertible debt, and repurchase of common stock.

Spreadsheet Supplement for case 103016.

The stockholders' equity section of the balance sheet illustrates details of accounting for stock offerings, common stock, and preferred stock. Accounting for dividends, both cash and stock dividends, and treasury stock is covered.

Spreadsheet Supplement for case 103019.