If the common stock has a par value, then whenever a share of stock is issued the par value is recorded in a separate stockholders’ equity account in the general ledger. Any proceeds that exceed the par value are credited to another stockholders’ equity account. This required accounting (...
common stock account definitionThe stockholders’ equity account that reports the par or stated value of the issued shares of common stock. If the common stock does not have a par or stated value, this account will report the amount received when the shares of common stock were issued....
某些英文会计术语的中文翻译1.managerial accounting2.monetary unit assumption3.net income4.net loss5.proprietorship6.retained earnings statement7.common stock8.unearned revenue9.prepaid insurance10.service revenue11.ledger 扫码下载作业帮拍照答疑一拍即得 答案解析 查看更多优质解析 举报 1.管理会计 2.货币计量...
This paper lays out a comprehensive solution to the problem of accounting for claims based the performance of a firm's stock price. The accounting covers employee stock options, stock appreciation rights, put and call options, convertible debt and preferred stock, warrants, and other hybrid securit...
A study of the accounting for common stock dividends on and split-ups of the common stock of corporationsCopyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (...
某些英文会计术语的中文翻译1.managerial accounting2.monetary unit assumption3.net income4.net loss5.proprietorship6.retained earnings statement7.common stock8.unearned revenue9.prepaid insurance10.service revenue11.ledger 扫码下载作业帮搜索答疑一搜即得 答案解析 查看更多优质解析 举报 1.管理会计 2.货币计...
c. Common Stock d. Accounts Payable Ledgers: A ledger is a record of the accounts a business has and changes made to that record by journal entries. The debit and credit system used is meant to maintain the general accounting equation ...
Under the equity method of accounting for long-term investments in common stock, when a cash dividend is received from the investee company:A. the investor's Equity-Method Investment account is increased. B. the Dividend Revenue account is increased. C. the investor's Equity-Method Investmen...
Price performance and Egyptian stock market efficiency : an intial public offerings perspective The core of this thesis has involved an examination of the efficiency of the Egyptian stock market (ESM) with a specific focus on the price performance of ... Hegazy,SG Zakaria - 《University of Str...
of tangible equity compared to tangible assets. This ratio became popular when evaluating banks during the credit crisis in 2008. It has been used as a measure of how well capitalized a bank is compared to its liabilities and what happens if it converts preferred shares into common stock....