ch9_summary - Retained Earnings xxxx Dividend Payable xxxxx...

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Click to edit Master subtitle style   ACG 2021 Chapter 9 Summary
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  Elements of Stockholders Equity Paid in Capital Preferred Stock Common Stock Additional Paid in Capital Total Paid In Capital Retained Earnings Treasury Stock
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  Preferred Stock Characteristics Non-Voting Dividends 1st Stated as a % 10% of par value  or $ amount $4 per share Assets 1st
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  Common  Issued with Par Value Cash xxxx Common Stock xxxx Additional Paid in Capital xxxxx Issued without Par Value Cash xxxx Common Stock xxxx
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  Treasury Stock Repurchase of Companies own stock Contra Stockholders Equity Purchase of Shares: Treasury Stock xxxxx Cash xxxxx Sale of Shares: Gain
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  Dividends Reduce Retained Earnings Cash Dividends (3 Dates) Date of Declaration
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Unformatted text preview: Retained Earnings xxxx Dividend Payable xxxxx Date of Record Owners of stock at this date will receive dividend No Entry Dividends Stock Dividends Small, 25% or less Record at Market Value Large > 25% Record at Par Retained Earnings xxxxx Common Stock xxxxx Additional PIC xxxxx (if small dividend) Stock Split No Transaction No Effect on Stockholders Equity Increases # of Shares, Authorized, Issued and Outstanding Reduces Market value of Stock Ratios Return on Assets = Net Income + Interest Expense Average Total Assets Return on Equity = Net Income Preferred Dividends Average Common Stockholders Equity...
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This note was uploaded on 09/16/2011 for the course ACG 2021 taught by Professor Hornik during the Spring '08 term at University of Central Florida.

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ch9_summary - Retained Earnings xxxx Dividend Payable xxxxx...

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