Term
| Appropriation of Retained Earnings |
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Definition
| Restriction of a portion of retained earnings that is recorded by a formal journal entry |
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Term
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Definition
| Company's change in total stockholders' equity from all sources other than its owners |
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Term
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Definition
| Amount of a company's net income for each share of its oustanding common stock |
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Term
| Extraordinary Gains and Losses |
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Definition
| A gain or loss that is both unusual for the company and infrequent...AKA: extraordinary items |
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Term
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Definition
| A stock dividend greater than 20%-25% of the issued stock |
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Term
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Definition
| A journal entry that "notes" a significant event, but has not debit or credit amount |
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Term
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Definition
| A correction to retained earnings for an error of an earlier period |
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Term
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Definition
| One of various separate divisions of a company |
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Term
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Definition
| A stock dividend of less than 20%-25% of the issued stock |
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Term
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Definition
| A distribution by a corporation of its own stock to its shareholders |
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Term
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Definition
| An increase in the number of issued and outstanding shares of stock coupled with a proportionate reduction in the par value of the stock |
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Term
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Definition
| A corporation's own stock that it has previously issued and later reacquired |
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