cash dividends se ratios other trans-x $100100$100100$100100 $200200$200200$200200...
Post on 02-Jan-2016
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Cash Dividends
SERatios
Other Trans-x
$100 $100 $100
$200 $200 $200
$300 $300 $300
$400 $400 $400
$500
Pref. Stock
$400
$100
$200
$300
$500
Common Stock
$100
$200
$300
$400
$500 $500 $500
Cash Dividends - $100
The date on which a dividend liability is recorded.
What is Declaration Date?
Back to Board
Cash Dividends - $200
A debit is recorded to this account when a dividend is paid in the month following its declaration.
What is Dividends Payable?
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Cash Dividends - $300
The account into which Dividends Declared is closed.
What is “Retained Earnings”?
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Cash Dividends - $400
The date on which the list of stockholders receiving a dividend is finalized.
What is Date of Record?
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Cash Dividends - $500
The name of the preference that requires preferred dividends to be paid before dividends on common stock.
What is “current preference”?
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Common Stock - $100
The account that is debited when common stock is issued.
What is the Cash account?
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Common Stock - $200
The corporate accounts affected when one investor sells the corporation’s common stock to another investor.
What is none?
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Common Stock - $300
The abbreviation for the act of first selling stock to the public.
What is “IPO”?
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Common Stock - $400
The term that describes issuances of common stock when some has previously been issued.
What is Seasoned New Issue?
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Common Stock - $500
The accounts that are credited when common stock is issued at an amount above par value.
What are Common Stock and Additional Paid-In Capital?
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Preferred Stock - $100
The account that is debited when preferred stock is issued.
What is Cash?
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Preferred Stock - $200
The characteristic that describes the “voice” that is usually attached to common stock, but not preferred stock.
What is a Voting Right?
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Preferred Stock - $300
DAILY DOUBLE!!!
Preferred Stock - $400
The type of dividend usually attached to preferred stock.
What is Fixed Dividend?
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Preferred Stock - $500
The term used to describe dividends that have accumulated from prior years and have not yet been paid.
What is Dividends in Arrears?
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SE Ratios - $100
Net Income divided by Number of Shares Outstanding.
What is Earnings per Share (or EPS)?
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SE Ratios - $200
Net income divided by average stockholders’ equity.
What is the Return on Equity?
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SE Ratios - $300
The directional effect of a stock buyback on EPS.
What is Increase?
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SE Ratios - $400
The directional effect of a stock buyback on ROE.
What is Increase?
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SE Ratios - $500
The directional effect of a 2-for-1 stock split on EPS.
What is decrease?
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Other Trans-x - $100
The effect of a stock dividend or stock split on total stockholders’ equity.
What is “none”?
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Other Trans-x - $200
The account credited when a large common stock dividend is declared and distributed.
What is “Common Stock”?
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Other Trans-x - $300
The term used to describe stock that has been repurchased by the corporation.
What is “treasury stock”?
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Other Trans-x - $400
The reason why a stock dividend, and not a stock split, is interpreted as a signal that the company expects to do well in the future.
What is “stock dividends decrease retained earnings but stock splits do not”?
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Other Trans-x - $500
The term that refers to shares of stock that are owned by stockholders other than the corporation itself.
What is “outstanding shares”?
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Daily Double Specify Your Wager!
Preferred Stock ---
The feature that gives preferred stock its name.
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What is “Preference over common stock in dividends paid and assets distributed at liquidation”?
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