Listed below are 5 terms followed by a list of phrases that describe or characterize each of the terms.Match each phrase with the number for the correct term.
Definitions:
Dividend Payable
A liability recorded on a company's balance sheet representing the amount of dividends declared by the board of directors but not yet paid to shareholders.
Cum Div. Basis
A term indicating that a stock is trading with the right to receive the most recently declared dividend, as opposed to "ex-dividend" where the right is not included in the purchase.
Pre-acquisition Entry
A journal entry made to record the financial impacts of acquiring company interest or assets before full acquisition or control is obtained.
Declared Dividend
A payment authorized by a company’s board of directors to be distributed among shareholders out of the company’s earnings.
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