2. Cash Dividends SE Ratios Other Trans-x $100100$100100$100100 $200200$200200$200200 $300300$300300$300300 $400400$400400$400400 $500500 Pref. Stock $400400 $100100 $200200 $300300 $500500 Common Stock $100100 $200200 $300300 $400400 $500500$500500$500500

3. Cash Dividends - $100 The date on which a dividend liability is recorded. What is Declaration Date? Back to Board

4. Cash Dividends - $200 A debit is recorded to this account when a dividend is paid in the month following its declaration. What is Dividends Payable? Back to Board

5. Cash Dividends - $300 The account into which Dividends Declared is closed. What is “Retained Earnings”? Back to Board

6. Cash Dividends - $400 The date on which the list of stockholders receiving a dividend is finalized. What is Date of Record? Back to Board

7. Cash Dividends - $500 The name of the preference that requires preferred dividends to be paid before dividends on common stock. What is “current preference”? Back to Board

8. Common Stock - $100 The account that is debited when common stock is issued. What is the Cash account? Back to Board

9. Common Stock - $200 The corporate accounts affected when one investor sells the corporation’s common stock to another investor. What is none? Back to Board

10. Common Stock - $300 The abbreviation for the act of first selling stock to the public. What is “IPO”? Back to Board

11. Common Stock - $400 The term that describes issuances of common stock when some has previously been issued. What is Seasoned New Issue? Back to Board

12. Common Stock - $500 The accounts that are credited when common stock is issued at an amount above par value. What are Common Stock and Additional Paid-In Capital? Back to Board

13. Preferred Stock - $100 The account that is debited when preferred stock is issued. What is Cash? Back to Board

14. Preferred Stock - $200 The characteristic that describes the “voice” that is usually attached to common stock, but not preferred stock. What is a Voting Right? Back to Board

15. Preferred Stock - $300 DAILY DOUBLEDAILY DOUBLE!!!

16. Preferred Stock - $400 The type of dividend usually attached to preferred stock. What is Fixed Dividend? Back to Board

17. Preferred Stock - $500 The term used to describe dividends that have accumulated from prior years and have not yet been paid. What is Dividends in Arrears? Back to Board

18. SE Ratios - $100 Net Income divided by Number of Shares Outstanding. What is Earnings per Share (or EPS)? Back to Board

19. SE Ratios - $200 Net income divided by average stockholders’ equity. What is the Return on Equity? Back to Board

20. SE Ratios - $300 The directional effect of a stock buyback on EPS. What is Increase? Back to Board

21. SE Ratios - $400 The directional effect of a stock buyback on ROE. What is Increase? Back to Board

22. SE Ratios - $500 The directional effect of a 2-for-1 stock split on EPS. What is decrease? Back to Board

23. Other Trans-x - $100 The effect of a stock dividend or stock split on total stockholders’ equity. What is “none”? Back to Board

24. Other Trans-x - $200 The account credited when a large common stock dividend is declared and distributed. What is “Common Stock”? Back to Board

25. Other Trans-x - $300 The term used to describe stock that has been repurchased by the corporation. What is “treasury stock”? Back to Board

26. Other Trans-x - $400 The reason why a stock dividend, and not a stock split, is interpreted as a signal that the company expects to do well in the future. What is “stock dividends decrease retained earnings but stock splits do not”? Back to Board

27. Other Trans-x - $500 The term that refers to shares of stock that are owned by stockholders other than the corporation itself. What is “outstanding shares”? Back to Board

28. Daily Double Specify Your Wager!

29. Preferred Stock --- The feature that gives preferred stock its name. Back to Board What is “Preference over common stock in dividends paid and assets distributed at liquidation”?