For Purposes of Computing the Weighted-Average Number of Shares Outstanding

question 33

Multiple Choice

For purposes of computing the weighted-average number of shares outstanding during the year,a midyear event that must be treated as occurring at the beginning of the year is the

• A) declaration and issuance of a stock dividend.
• B) purchase of treasury stock.
• C) sale of additional common stock.
• D) issuance of stock warrants.

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Definitions:

Punishment

A consequence that reduces the likelihood of a behavior being repeated, often applied to discourage undesirable behaviors.

Behavioral Sequence

A series of actions or behaviors that occur in a particular order or pattern.

Negative Reinforcement

A behavioral principle where the removal of an adverse stimulus strengthens or increases the probability of a behavior.

Time-out

A behavioral correction method that involves temporary isolation or removal from a stimulating environment to decrease undesirable behaviors.