BUSINESS HIGH SCHOOL-ACCOUNTING II

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BUSINESS HIGH SCHOOL-ACCOUNTING II Stockholders’ Equity Chapter 9 Forming a Corporation Articles of Incorporation Charter Stock Subscriptions Double Taxation Capital Stock Pre-emptive Right Paid in Capital Preferred Stock Common Stock Authorized Shares Stated Value Issued Shares Par Value Content Vocabulary: Authorized Capital Stock Issue Shares No-Par Stock Outstanding Stock Preemptive Right Stated Value Accounting II Essential Learning Expectations-Chapter 9: A corporation is a legal entity that has rights and responsibilities of its own. Stockholders’ Equity consists of two accounts—Capital Stock and Retained Earnings. There are two types of capital stock—preferred and common. Stocks issued to investors on an installment basis are recorded in the Subscription Receivable account.