accounting4

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Author:
andreabyerly
ID:
85204
Filename:
accounting4
Updated:
2011-05-11 15:15:45
Tags:
accounting
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Description:
accounting
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  1. Times Interest Earned
    income before interest expenses and income taxes/interest expense
  2. stock dividend
    equity stays same. move from retained earning. no change in value
  3. stock split
    decreases stock value. increases number of shares. no change in equity or retained earning
  4. small stock dividend
    25% or less valued at market
  5. large stock dividend
    more than 25% valued at par
  6. Earnings per share
    income avail. to common shareholders/ avg num of common shares
  7. dividend yield
    annual cash dividend/market value per share
  8. Price earnings ratio
    market value per share/earnings per share
  9. book value per prefered stock
    stockholders equity applicable to preferred stock/number of prefered shares
  10. Equity appliccable to prefered shareholders
    (call price + dividends in arrears) x number of prefered shares/ number os prefered shares
  11. book value per common share
    stockholders equity applicable to common stock/ number of common shares
  12. equity applicable to common shareholders
    total stockholder's equity- equity applicable to prefered stock/ number of common shares

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