Ch2- The Balance Sheet-10

Ch2- The Balance Sheet-10 - Stockholders Equity (cont.)...

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Stockholders’ Equity (cont.) Shareholders: Do not ordinarily receive a _______ __________ Have voting privileges in proportion to _______________ interest ________________ are declared at the discretion of a company’s board of directors 2-1 Common Stock
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Stockholders’ Equity (cont.) Reflects the amount by which the original sales ________of the stock shares exceeded ______ value 2-2 Additional ________-____ Capital
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Stockholders’ Equity (cont.) Is the sum of every dollar a company has earned since its inception, _______any payments made to shareholders in the form of cash or stock ____________ Beginning retained earnings ± Net income (loss) – Dividends = _________ __________ __________ 2-3 ___________  __________
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Unformatted text preview: Stockholders Equity (cont.) Other accounts that can appear in the equity section include: Preferred stock Accumulated other comprehensive income ____________ ________ 2-4 Other Equity Accounts Noncurrent Liabilities (cont.) Have the characteristics of both ______ and ________ Some companies have mandatorily redeemable __________ stock outstanding 2-5 Hybrid Securities For example: Other Balance Sheet Items Corporate balance sheets are not limited to the accounts described in this chapter The reader of annual reports will encounter additional accounts and will also find many of the same accounts listed under a variety of different titles 2-6...
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This note was uploaded on 02/10/2011 for the course AEB 3103 taught by Professor Cazanova during the Spring '08 term at University of Florida.

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Ch2- The Balance Sheet-10 - Stockholders Equity (cont.)...

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