Examlex
One of the main reasons that information disappears from short-term memory is because of:
Date of Record
The specified date when a company determines the owners of its stock to be eligible for a forthcoming dividend or corporate action.
Stock Split
A corporate action that increases the number of shares in a company by issuing more shares to current shareholders, thereby reducing the price per share, without changing the shareholders' equity.
Common Stock Account
An equity account that represents ownership in a corporation and entitles holders to voting rights and dividends.
Retained Earnings Account
An equity account on a company’s balance sheet that represents the accumulated portion of earnings not distributed to shareholders as dividends.
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