Accounting Mod7

amount of shares a corp is allowed to sell

all changes in shareholders' equity during a period excpet for changes resluting from the sale or repurchase of shares, or from the payment of dividends.

total amount of cash paid or other assets contributed by shareholders in exhange for share capital

preferred shares that give current dividends and unpaid dividends from previous years

The amount per share that must be retained in a business for the protection of corporate creditors

issuer has right to purchase shares from shareholders at specified future dates and prices

net income after subtracting net loss and dividends

shareholders can sell shares to issuer at specified future dates and prices

net income as % of average shareholders' equity

amount paid to corporation by shareholders in exchange for shares

subtract any preffered dividends from net income and vidiing by the weighted average number of common shares

restriction on a loan which may limit the user of assets for the payment of dividends

formal date BOD declares a dividend will be paid

EPS adjusted for max possible dilution that would occur if securities were all common shares

allocation of income tax expense between two or more periods to record current tax due and amount due in future (deferred)

associating tax expense with the spcific item that directly affecs the income tax for the period

date cash dividends are sent to shareholders

% of income distrubuted as cash dividends

cash dividends/net income

date when ownership of shares is determined for dividend purposes

circumstances that make portion of retained earnings not available for dividends

number of common shares outstanding during the year, with any shares purchased or issued weighted by the fraction of the year they have been outstanding