Examlex
Listed below are items typically found in the stockholders' equity section of the balance sheet.
Common stock, $10 stated value
Retained earnings
8% Preferred stock, $100 par value
Paid-in capital in excess of par value-Preferred Stock
Paid-in capital in excess of stated value-Common Stock
Treasury stock
Stockholders' equity
Paid-in capital
Capital stock
Additional paid-in capital
Total additional paid-in capital
Total paid-in capital
Retained earnings
Total paid-in capital and retained earnings
Total stockholders' equity
Instructions
Place each of the items listed below in the appropriate subdivision of the stockholders' equity section of a balance sheet.
Stripped Treasuries
Stripped Treasuries are US Treasury securities whose principal and interest payments have been separated to create two new securities, allowing investors to hold and trade the components separately.
Coupon Paying Treasuries
U.S. Treasury securities that offer periodic interest payments until maturity, at which point the face value is repaid to the holder.
Principal
The outstanding balance on a loan.
Yield To Maturity
The expected total yield on a bond, assuming it is kept until maturity, encompassing all the interest earnings plus the return of the principal.
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