Matching
Match each definition with its term
Premises:
The right to purchase common stock at a fixed price over a specified period
A corporation's own stock that was reacquired and is still held by the corporation
The date a corporation's directors vote to issue a dividend
A correction of an error in a prior year that is reported in the statement of retained earnings or changes in stockholders' equity net of any income tax effects
A financial statement that lists the beginning and ending balances of each equity account and describes the changes in these accounts during the period
Income earned by each share of a company's outstanding common stock
A distribution of cash to the owners of a corporation
A part of operations that serves a particular line of business or class of customers and that has assets, activities and operating results distinguished from other parts
A stock dividend that is more than 25% of the previously outstanding shares
A abnormal debit balance in retained earnings
Responses:
Earnings per share
Stock option
Statement of changes in stockholders' equity
Prior period adjustment
Cash dividend
Treasury stock
Large stock dividend
Date of declaration
Deficit
Business segment
Correct Answer:
Premises:
Responses:
The right to purchase common stock at a fixed price over a specified period
A corporation's own stock that was reacquired and is still held by the corporation
The date a corporation's directors vote to issue a dividend
A correction of an error in a prior year that is reported in the statement of retained earnings or changes in stockholders' equity net of any income tax effects
A financial statement that lists the beginning and ending balances of each equity account and describes the changes in these accounts during the period
Income earned by each share of a company's outstanding common stock
A distribution of cash to the owners of a corporation
A part of operations that serves a particular line of business or class of customers and that has assets, activities and operating results distinguished from other parts
A stock dividend that is more than 25% of the previously outstanding shares
A abnormal debit balance in retained earnings
Premises:
The right to purchase common stock at a fixed price over a specified period
A corporation's own stock that was reacquired and is still held by the corporation
The date a corporation's directors vote to issue a dividend
A correction of an error in a prior year that is reported in the statement of retained earnings or changes in stockholders' equity net of any income tax effects
A financial statement that lists the beginning and ending balances of each equity account and describes the changes in these accounts during the period
Income earned by each share of a company's outstanding common stock
A distribution of cash to the owners of a corporation
A part of operations that serves a particular line of business or class of customers and that has assets, activities and operating results distinguished from other parts
A stock dividend that is more than 25% of the previously outstanding shares
A abnormal debit balance in retained earnings
Responses:
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