Embed Size (px)
Citation preview
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?
Back to Board
Cash Dividends - $300
The account into which Dividends Declared is closed.
What is “Retained Earnings”?
Back to Board
Cash Dividends - $400
The date on which the list of stockholders receiving a dividend is finalized.
What is Date of Record?
Back to Board
Cash Dividends - $500
The name of the preference that requires preferred dividends to be paid before dividends on common stock.
What is “current preference”?
Back to Board
Common Stock - $100
The account that is debited when common stock is issued.
What is the Cash account?
Back to Board
Common Stock - $200
The corporate accounts affected when one investor sells the corporation’s common stock to another investor.
What is none?
Back to Board
Common Stock - $300
The abbreviation for the act of first selling stock to the public.
What is “IPO”?
Back to Board
Common Stock - $400
The term that describes issuances of common stock when some has previously been issued.
What is Seasoned New Issue?
Back to Board
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?
Back to Board
Preferred Stock - $100
The account that is debited when preferred stock is issued.
What is Cash?
Back to Board
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?
Back to Board
Preferred Stock - $300
DAILY DOUBLE!!!
Preferred Stock - $400
The type of dividend usually attached to preferred stock.
What is Fixed Dividend?
Back to Board
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?
Back to Board
SE Ratios - $100
Net Income divided by Number of Shares Outstanding.
What is Earnings per Share (or EPS)?
Back to Board
SE Ratios - $200
Net income divided by average stockholders’ equity.
What is the Return on Equity?
Back to Board
SE Ratios - $300
The directional effect of a stock buyback on EPS.
What is Increase?
Back to Board
SE Ratios - $400
The directional effect of a stock buyback on ROE.
What is Increase?
Back to Board
SE Ratios - $500
The directional effect of a 2-for-1 stock split on EPS.
What is decrease?
Back to Board
Other Trans-x - $100
The effect of a stock dividend or stock split on total stockholders’ equity.
What is “none”?
Back to Board
Other Trans-x - $200
The account credited when a large common stock dividend is declared and distributed.
What is “Common Stock”?
Back to Board
Other Trans-x - $300
The term used to describe stock that has been repurchased by the corporation.
What is “treasury stock”?
Back to Board
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”?
Back to Board
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”?
Back to Board
Daily Double Specify Your Wager!
Preferred Stock ---
The feature that gives preferred stock its name.
Back to Board
What is “Preference over common stock in dividends paid and assets distributed at liquidation”?
