Choose the Appropriate Letter to Match the Term and the Definition.Not

question 6

Short Answer

Choose the appropriate letter to match the term and the definition.Not all definitions will be used.
Term:
1._____ Date of Declaration
2._____ Issued Shares
3._____ Seasoned New Issues
4._____ Pro Rata Basis
5._____ Date of Record
6._____ Additional Paid-in Capital
7._____ Outstanding Shares
8._____ Stock Options
9._____ Payment Date
Definition:
A.The date on which a company authorizes a dividend payment.
B.The total number of shares currently owned by stockholders.
C.When cash or stock dividends are issued according to the proportion of stock owned.
D.Dividends that have not had income tax withheld from them.
E.The date on which a company determines who receives a dividend.
F.When employees of a company have the opportunity to buy a company's stock in the future at a fixed price.
G.The accumulation of all the past dividends the company has not paid.
H.When a company sells issues of stock after its IPO.
I.The date on which a company debits dividends payable and credits cash.
J.When cash or stock dividends are issued in an equal dollar or share amount per stockholder.
K.The date on which a liability is recorded for a dividend.
L.The total number of shares the company has sold,whether held by stockholders or by the company.
M.When owners of the company contribute additional capital beyond what they paid for their stock.
N.The amount above the par value of the stock that owners paid the issuer for the stock.

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Definitions:

Equity

Represents the owners' interest in the assets of a company after all liabilities have been deducted.

Dividends

The distribution of a portion of a company's earnings, decided by the board of directors, to a class of its shareholders.

NCI Entry

A journal entry that records the non-controlling interest's share of equity in the consolidated financial statements.

Equity

The value of an owner’s interest in a company, represented by the difference between the company's assets and liabilities.