Term
| Capital Acquisition and repayment cycle |
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Definition
| the transaction cycle that involves the acquisition of capital resources in the form of interest-bearing debt and owners' equity, and the repayment of the capital |
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Term
| Capital stock certificate record |
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Definition
| a record of the issuance and repurchase of capital stock for the life of the corporation |
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Term
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Definition
| corporation with stock that is not publicly traded; typically, there are only a few shareholders and few, if any, capital stock account transactions during the year |
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Term
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Definition
| outside person engaged by a corporation to make sure that its stock is issued in accordance with capital stock provisions in the corporate charter and authorization by the board of directors; required by the SEC for publicly held corporations |
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Term
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Definition
| a legal obligation to a creditor, which may be unsecured or secured by assets |
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Term
| Publicly held corporation |
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Definition
| corporation with stock that is publicly traded; typically, there are many shareholders and frequent changes in the ownership of the stock |
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Term
| Shareholders' capital stock master file |
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Definition
| a record of the issuance and repurchase of capital stock for the life of a corporation |
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Term
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Definition
| outside person engaged by a corporation to maintain the stockholder records and often to disburse cash dividends |
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