The date when dividends are actually distributed to stockholders

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Shares of common stock that were issued and then reacquired by a company

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The date that is used to determine the owners of stock who will receive the current dividend

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Cash distribution of a companys earnings to stockholders

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Equity account reflecting shares owed to stockholders

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The day of the event that creates a liability to company

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Owners of this class of stock are entitled to receive dividends first

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Account used when shares are issued for an amount greater than par value

options

cash dividend
2.	date of record
3.	Stock Dividends Distributable
4.	date of declaration
5.	treasury stock
6.	preferred stock
7.	date of payment
8.	Paid-In Capital in Excess of Par