Accounting: What the Numbers Mean 9th Edition by Wayne W McManus, Daniel F Viele, David H Marshall

Exercise 114

Following are a number of the key terms and concepts introduced in the chapter, along with a list of corresponding definitions. Match the appropriate letter for the key term or concept to each definition provided (items 1–10). Note that not all key terms and concepts will be used.

a. Accumulated other comprehensive income (loss)	j. Cumulative dividend
b. Additional paid-in capital	k. Dividend declaration date
c. Authorized (shares of stock)	l. Dividend record date
d. Issued (shares of stock)	m. Dividend payment date
e. Outstanding (shares of stock)	n. Ex-dividend date
f. Treasury stock	o. Stock dividend
g. Preemptive right	p. Stock split
h. Preferred stock	q. Cumulative foreign currency translation adjustment
i. Dividend

_____The difference between the total amount invested by the owners and the par value or stated value of the stock issued. Often called capital in excess of par value (or stated value)