Principles of Financial Accounting · 免费预览
股利与股票拆分：登记及其影响
现金股利需要设置登记日，在该日将留存收益转为应付股利；财产股利和股票股利则转移其他资产或增发股份；股票拆分则使股份数量成倍增加，而各账户余额保持不变。
1. Cash dividends and the four dates
Cash dividends and the four dates
2. Property dividends
Property dividends
3. Stock dividends and splits
Stock dividends and splits
4. Why companies choose each
Why companies choose each
5. Declaration entry
A board declares a 50,000 dollar cash dividend. Which entry is made on the declaration date?
6. No-entry dates
Which dividend dates require no journal entry?
7. Stock dividend effect
A company declares a 10 percent stock dividend when its stock trades at 40 dollars and par is 1 dollar. What is the effect on total stockholders equity?
8. Stock split entry
A company executes a 2-for-1 stock split on 100,000 shares of 2 dollar par stock. Which accounting action is required?
9. Cash dividend payable balance
A 50,000 dollar dividend is declared on March 1 and paid on April 15. Compute the dividends payable balance on March 31 in dollars, number only.
10. Split share count
A 3-for-1 split applies to 100,000 outstanding shares. Compute the new share count. Number only.