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What Are Some of the Key Points to Remember While

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What are some of the key points to remember while writing performance appraisals? Explain.


Definitions:

Debit Balance

A situation where the total debits in an account exceed the total credits, indicating an excess of expenses or assets over income or liabilities.

Large Stock Dividend

A distribution of a significant number of additional shares to shareholders, usually as a percentage of the shares they already hold, which often dilutes the share value.

Outstanding Shares

The total number of shares of a corporation's stock that are currently owned by all shareholders, including share blocks held by institutional investors and restricted shares owned by the company’s officers.

Common Stock Dividend Distributable

A liability on the balance sheet representing the amount of dividends that have been declared by the company but not yet paid to shareholders.

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