Stocks Flashcards
1
Q
Stock Holder Equity
A
Common stockholder equity = total stockholder
2
Q
Calculate Common Shares Outstanding
A
3
Q
Stock Dividends
A
Small Stock Dividend (less than 20 - 25%)- Use Fair Value
Large Stock Dividend (greater than 25% - Use Par Value
4
Q
Preferred Stock
A
Priority over common stock
No voting rights
Can be exchanged for a certain number of common shares
Callable
Mandatory Redeemable (typical classified as a liability)
5
Q
Cumulative Preferred Stock
A
Preferred dividen not paid accumulates
6
Q
Non Preferred
A
7
Q
Participating Preferred
A
8
Q
Preferred Liquidation
A
9
Q
Stock as Compensation
A
Non-monetary exchange - recorded at fair value or services performed
10
Q
Stock Rights
A
