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Face Value/ par value The principal amount of the bond as stated on the bond cerificate
Debenture Bonds Bonds not backed by specific collateral
Collateral Assets that back bonds in case ussuer cannot make the interest payments
Term Bonds Bonds that mature on the same date
Serial bonds Bonds that mature on various dates
Callable Bonds Bonds that may be retired prior to maturity at option of issuer
Face Rate of interest rate of interest on the bond certificate
Market rate of interest The rate of interest that investors could obtain by investing in other similar bonds
Bond Issue price The present value of interest payments and face value
Premium The excess of issue price over the face value
Discount The excess of face value over the issue price
Investing interest method of amortization process of transfering a portion of the premium or discount to interest expense
carrying value The face value of a bond plus the amount of unamrtized premium or minus the amount of unamortized discount
Dept Financing Financing by borrowing from banks or other creditors
Equity Financing Financing by issuing stock
Authorized Shares The maximum number of shares of stock a corporation may issue as indicated in the corporate charter
Issued shares number of shares distributed to stockholders
outstanding shares number of shares issued less the number of shares held as treasury sock
Par value An arbitrary amount stated on the face of the stock certificate. the legal capital of the corporation
Additional paid in capital the amount receivedfor the issuance of stock in escess of the par value
Reatained Earnings Net income earned but not paid out in dividends
Prefered stock Capital stock that offers a preference to dividends declared. paid before common
cumulative feature feature of prefered stock. right to recieve unpaid dividends from previous years before current dividends are distributed
common stock stock that provides voting rights and rights to dividends after distributed to prefered stockholders
Treasury Stock Capital stock that is repurchased by the issueing firm.
Dividends distribution of net income of a business to its owners
stock split creation of additional shares of stock with a reducation of par value
Statement of Stockholders Equity difference between beginning and ending balances for all accounts in the stockholders equity section of the balance sheet. Replaces statement of RE
Dividened payout ratio The annual Dividend amount divided by the annual net income
Market Value Per share The selling price of the stock as indicated by the most recent transaction
Cash Equivalent An item readily convertible to a known amount of cash and with a maturity to the investor of three months or less.
operating activities acquisition and sale of products and services; collection of customer accounts, payments to suppliers, payments of wages
Investing activities acquisition and disposal of long-term assets; Purchase or sale of plant and equipment
Financing activities raising and repayment of funds in the form of long-term debt and equity; Issuance and repayment of capital stock and bonds
Direct method for operating activities section of Statement of CF. Cash receipts and Cash payments are recorded
Indirect Method for operating activities section of Statement of CF. net income is reconciled to net cash flow from operations
Noncash Investing and Financing Activities Important investing and financing activities that do not affect cash.
dept/equity ratio measure to help bankers with company's ability to meet its principal and interest obligations
Relative Value A measure of the relative worth of investment in a company. Stock market price per share to the companies earnings per share
Created by: 835678305
Popular Accounting sets




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