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Common Stock
A type of equity security that represents ownership in a corporation, providing voting rights and a share in the company's profits through dividends.
Par Preferred Stock
Preferred shares issued at a stated value (par value), which typically determines the dividend payments and is considered during liquidation.
Journalize
The process of recording transactions in a journal, which includes detailing the financial transactions of a company in chronological order.
Earnings Per Share
A financial metric calculated by dividing the net earnings of the company by the number of outstanding shares of its common stock.
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