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Match the items below by entering the appropriate answer letter choice from the

ID: 2430437 • Letter: M

Question

Match the items below by entering the appropriate answer letter choice from the column provided on the right.

1.Net income retained in the corporation.

2. Creditors cannot go after stockholder’s personal assets to satisfy their claims.

3. Retained earnings currently unavailable for dividends.

4. A corporation’s own stock that has been reacquired by the corporation.

5. Responsible to stockholders for corporate activity.

6. The amount assigned to each share of stock in the corporate charter.

7. The date the board of directors formally declares the dividend and announces it to stockholders.

8. A debit balance in retained earnings.

9. Capital contributed by stockholders.

10. The death of a stockholder or employee does not affect the going concern of the corporation.

11. The company determines ownership of the outstanding shares for dividend purposes.

12. Unit of ownership in a corporation.

13. This type of dividend for the stockholder results in more shares of stock, but no change in ownership interest.

14. The issuance of additional shares of stock to stockholders accompanied by a reduction in the par or stated value per share. This stock transaction does not require an accounting entry.

15. The acts of the owners (stockholders) do not bind the corporation.

Par value

Record date

Retained Earnings

Indefinite life

Treasury stock

Stock split

Declaration date

Retained Earnings restrictions

Stock dividend

Capital stock

Deficit

Paid-in capital

Cash dividend

Board of directors

Separate legal entity

Limited liability

1.Net income retained in the corporation.

2. Creditors cannot go after stockholder’s personal assets to satisfy their claims.

  

3. Retained earnings currently unavailable for dividends.

  

4. A corporation’s own stock that has been reacquired by the corporation.

5. Responsible to stockholders for corporate activity.

  

6. The amount assigned to each share of stock in the corporate charter.

.   

7. The date the board of directors formally declares the dividend and announces it to stockholders.

  

8. A debit balance in retained earnings.

  

9. Capital contributed by stockholders.

  

10. The death of a stockholder or employee does not affect the going concern of the corporation.

11. The company determines ownership of the outstanding shares for dividend purposes.

  

12. Unit of ownership in a corporation.

      -   

13. This type of dividend for the stockholder results in more shares of stock, but no change in ownership interest.

14. The issuance of additional shares of stock to stockholders accompanied by a reduction in the par or stated value per share. This stock transaction does not require an accounting entry.

15. The acts of the owners (stockholders) do not bind the corporation.

A.

Par value

B.

Record date

C.

Retained Earnings

D.

Indefinite life

E.

Treasury stock

F.

Stock split

G.

Declaration date

H.

Retained Earnings restrictions

I.

Stock dividend

J.

Capital stock

K.

Deficit

L.

Paid-in capital

M.

Cash dividend

N.

Board of directors

O.

Separate legal entity

P.

Limited liability

Explanation / Answer

Questions Correct answers [Terms] 1.Net income retained in the corporation. C. Retained Earnings 2. Creditors cannot go after stockholder’s personal assets to satisfy their claims. P. Limited liability    3. Retained earnings currently unavailable for dividends. H. Retained Earnings restrictions    4. A corporation’s own stock that has been reacquired by the corporation. E. Treasury stock 5. Responsible to stockholders for corporate activity. N. Board of directors    6. The amount assigned to each share of stock in the corporate charter. A. Par value .    7. The date the board of directors formally declares the dividend and announces it to stockholders. G. Declaration date    8. A debit balance in retained earnings. K. Deficit    9. Capital contributed by stockholders. L. Paid-in capital    10. The death of a stockholder or employee does not affect the going concern of the corporation. D. Indefinite life 11. The company determines ownership of the outstanding shares for dividend purposes. B. Record date    12. Unit of ownership in a corporation. J. Capital stock       -    13. This type of dividend for the stockholder results in more shares of stock, but no change in ownership interest. I. Stock dividend 14. The issuance of additional shares of stock to stockholders accompanied by a reduction in the par or stated value per share. This stock transaction does not require an accounting entry. F. Stock split 15. The acts of the owners (stockholders) do not bind the corporation. O. Separate legal entity

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