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IA2 Test 2

Intermediate Accounting II - Chapters 15, 16

QuestionAnswer
any excess over par value paid in by stockholders in return for the shares issued to them. Once paid in, the excess over par becomes a part of the corporation's additional paid-in capital. Also called paid-in capital in excess of par. Additional Paid-in Capital
The amount each share of stock would receive if a company were liquidated, based on the amounts reported on the balance sheet. Computed as common stockholders' equity divided by the number of outstanding shares of stock. Book Value Per Share
Preferred stock that permits the corporation, at its option, to call or redeem the outstanding preferred shares at specified future dates and stipulated prices. Callable
Created by: AbbyP
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