분야
pptxStock – Authorized, Issued, and Outstanding
Common Stock / Preferred Stock
Cash Dividend
Distribution of Dividends between Common and Preferred
An Example of a Dividend payment
Treasury Stock
Why Do Firms Buy Their Own Stock?
Accounting for the Purchase
Selling Treasury Stock
Reporting Treasury Stock
Stock Dividends and Stock Splits
Stock Dividends / Stock Splits
Retained Earnings
Team Shirts Issues New Stock
Applying Your Knowledge: Ratio Analysis
Return on Equity / Earnings Per Shares
Summary
Stock – Authorized, Issued, and Outstanding
Authorized shares
shares of stock that are available to issue per its corporate charter
Issued shares
shares of stock that have been offered and sold to shareholders
Outstanding shares
shares of stock that are owned by stockholders
Treasury shares
shares of stock repurchased by the issuing firm
