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MATCHING! Amounts received from investors in exchange for stock Difference between amount received for stock and the par value Amount assigned by company to share

MATCHING!

Amounts received from investors in exchange for stock

Difference between amount received for stock and the par value

Amount assigned by company to share of stock

Stockholder has a right to maintain share of ownership in corporation

Receives dividends before common stock

Stock that has been issued and later reacquired

Maximum number of shares of stock that may be issued

Equity earned that is not distributed to stockholders

Increases the number of issued and outstanding shares, and decreases the par value per share

Distribution of earnings

stock dividend that has not been paid on cumulative preferred stock

Distribution of corporations own stock

Journal entry recording a restriction of a portion of retained earnings to limit the amount of dividends that can be paid

Stock that is held by stockholders

Credited when dividends are declared, but will be paid at a later date

Correction to retained earnings for an error made in a previous accounting period

shares of stock that have been transferred to stockholders that may or may not be held by stockholders

The price at which the stock is bought and sold

The amount of net income or loss for each share of outstanding common stock

Basic ownership of corporation

1.

Authorized stock

2.

Issued stock

3.

Outstanding stock

4.

Common stock

5.

Preferred stock

6.

Dividend

7.

Preemptive right

8.

Par value

9.

Market value

10.

Paid-in capital

11.

Retained earnings

12.

Paid-in capital in excess of Par

13.

Treasury stock

14.

Dividends Payable

15.

Dividends in arrears

16.

Stock dividends

17.

Stock split

18.

Earnings per share

19.

Appropriation of retained earnings

20.

Prior-period adjustment.

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