Busy. Please wait.
Log in with Clever

show password
Forgot Password?

Don't have an account?  Sign up 
Sign up using Clever

Username is available taken
show password

Make sure to remember your password. If you forget it there is no way for StudyStack to send you a reset link. You would need to create a new account.
Your email address is only used to allow you to reset your password. See our Privacy Policy and Terms of Service.

Already a StudyStack user? Log In

Reset Password
Enter the associated with your account, and we'll email you a link to reset your password.
Didn't know it?
click below
Knew it?
click below
Don't Know
Remaining cards (0)
Embed Code - If you would like this activity on your web page, copy the script below and paste it into your web page.

  Normal Size     Small Size show me how

ACC 201 CH 11

Stockholders' Equity

authorized shares the maximum number of shares of capital stock of a corporation that can be issued, as specified in the charter
common stock the basic voting stock issued by a corporation to stockholders
cumulative dividend preference the preferred stock feature that requires current dividends not paid in full to accumulate for every year in which they are not paid. these cumulative unpaid amounts (called dividends in arrears) must be paid before any common dividends can be paid.
current dividend preference the feature of preferred stock that grants priority on preferred dividends over common dividends
declaration date the date on which the board of directors officially approves a dividend
dividends in arrears These cumulative unpaid amounts must be paid before any common dividends can be paid.
issued shares shares of stock that have been distributed by the corporation
no-par value stock capital stock that has no par value specified in the corporate charter
outstanding shares shares that are currently held by stockholders (not the corporation itself)
par value an insignificant value per share of capital stock specified in the charter
payment date the date on which a cash dividend is paid to the stockholders of record
preferred stock stock that has specified rights over common stock
record date the date on which the corporation prepares the list of current stockholders as shown on its records; dividends can be paid only to the stockholders who own stock on that date
stock dividend a dividend that distributes additional shares of a corporations own stock
stock split an increase in the total number of authorized shares by a specified ratio; does not affect retained earnings
treasury stock issued shares that have been reacquired by the company
Created by: 1143643238
Popular Accounting sets




Use these flashcards to help memorize information. Look at the large card and try to recall what is on the other side. Then click the card to flip it. If you knew the answer, click the green Know box. Otherwise, click the red Don't know box.

When you've placed seven or more cards in the Don't know box, click "retry" to try those cards again.

If you've accidentally put the card in the wrong box, just click on the card to take it out of the box.

You can also use your keyboard to move the cards as follows:

If you are logged in to your account, this website will remember which cards you know and don't know so that they are in the same box the next time you log in.

When you need a break, try one of the other activities listed below the flashcards like Matching, Snowman, or Hungry Bug. Although it may feel like you're playing a game, your brain is still making more connections with the information to help you out.

To see how well you know the information, try the Quiz or Test activity.

Pass complete!
"Know" box contains:
Time elapsed:
restart all cards