Term
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Definition
| A pro rata distribution of cash to stockholders. |
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Term
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Definition
| The date the board of directors formally declares a dividend and announces it to stockholders. |
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Term
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Definition
| A debit balance in retained earnings |
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Term
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Definition
| A corporation's distribution of cash or stock to its stockholders on a pro rata (proportional) basis. |
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Term
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Definition
| The net income earned by each share of outstanding common stock. |
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Term
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Definition
| Net Income minus preferred Stock Dividends divided by Weighted average of Common Stock outstanding (Remeber this does not include Tresury Stock) |
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Term
| Formula for Return on Comon stockholders equity |
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Definition
| (net income minus Prefered stock dividend) divided by Average stock holders equity( Beg + End/2) then subtract par value of prefered stock from the total . |
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Term
| Common Stock Distrubutable is located |
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Definition
| in the Capital Stock section of the balance sheet |
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Term
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Definition
| Is corrected directly to retained ernings and is in the retained earnings Statement after "Balance, January 1, as reported" section and above the "Balance, January 1, as adjusted. |
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Term
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Definition
| A dividend declared out of paid-in capital. |
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Term
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Definition
| The date dividend checks are mailed to stockholders |
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Term
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Definition
| The correction of an error in previously issued financial statements |
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Term
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Definition
| The date when ownership of outstanding shares is determined for dividend purposes. |
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Term
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Definition
| Net income that is retained in the business. |
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Term
| Retained earnings restrictions |
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Definition
| Circumstances that make a portion of retained earnings currently unavailable for dividends |
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Term
| Retained earnings statement |
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Definition
| A financial statement that shows the changes in retained earnings during the year. |
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