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Accounting 102

What are the rights of Stockholders? 1. Have a say in how the business is managed. 2. Share in profits (loses) 3. Share in assets when company closes
What are earnings per share? Where is it reported? 1. Net earnings / # of shares. 2. On corporation's income statement
What are the different dates that are important for dividends? Date of declaration, date of record, and date of payment.
What happens when dividends are declared? Increase Liabilities - Dividends Payable & decrease Retained Earnings
What is a manufacturing company? A company that buys raw materials and sells the finished goods.
What are product costs? Costs incurred to manufacture a product.
What are period costs? Operating expenses either selling or administrative.
what are the 3 inventories that manufacturing companies have? Materials, Work in Process, Finished Goods
How do you find overhead rate? Estimated overhead costs/Estimated level of activity
How do you apply overhead to a job? OH rate X actual level of activity
Created by: klein-andrew

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