ch. 11 notes - No-Par Stock 11 - 4 Accounting for Cash...

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11 - 1 Advantages and Disadvantages of Corporate Form of Business Ownership Control / Management Structure Taxation of Entity Regulation Limited Liability Continuity of Life Transferability of Ownership Ability to Raise Capital
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11 - 2 Corporations Capital Stock Terminology » Par Value / Stated Value » Market Value » Book Value » Shares Authorized Issued Outstanding » Treasury Stock » Classes of Stock Common Preferred
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11 - 3 Accounting for Issuance of Stock Par (or Stated) Value = Market Value Par (or Stated) Value < Market Value
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Unformatted text preview: No-Par Stock 11 - 4 Accounting for Cash Dividends Important Dates Journal entries Effect on Retained Earnings and Fin. Stmts. 11 - 5 Preferred Stock Definition Preferences for Dividends Terminology Cumulative vs. Noncumulative Dividends in Arrears 11 - 6 Accounting for Treasury Stock Definition/Purpose Cost Method Repurchase of Treasury Stock Reissuance of Treasury Stock What kind of account is Treasury Stock?...
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ch. 11 notes - No-Par Stock 11 - 4 Accounting for Cash...

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