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Cash Dividends

Cash Dividends. Common Shares. Pref. Shares. SE Ratios. Other Trans-x. $ 100. $ 100. $ 100. $ 100. $ 100. $ 200. $ 200. $ 200. $ 200. $ 200. $ 300. $ 300. $ 300. $ 300. $ 300. $ 400. $ 400. $ 400. $ 400. $ 400. $ 500. $ 500. $ 500. $ 500. $ 500. Cash Dividends - $100.

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Cash Dividends

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  1. Cash Dividends Common Shares Pref. Shares SERatios Other Trans-x $100 $100 $100 $100 $100 $200 $200 $200 $200 $200 $300 $300 $300 $300 $300 $400 $400 $400 $400 $400 $500 $500 $500 $500 $500

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

  3. 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

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

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

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

  7. Common Shares - $100 The account that is debited when common shares are issued. What is the Cash account? Back to Board

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

  9. Common Shares - $300 The abbreviation for the act of first selling shares to the public. What is “IPO” or Initial Public Offering? Back to Board

  10. Common Shares - $400 The term that describes issuances of common shares when some have previously been issued. What is Seasoned New Issue? Back to Board

  11. Common Shares - $500 The accounts that are credited when common shares are repurchased at an amount below their average issue price. What are Cash and Contributed Surplus? Back to Board

  12. Preferred Shares - $100 The account that is debited when preferred shares are issued. What is Cash? Back to Board

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

  14. Preferred Shares - $300 DAILY DOUBLE!!!

  15. Preferred Shares - $400 The type of dividend usually attached to preferred shares. What is Fixed Dividend? Back to Board

  16. Preferred Shares - $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

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

  18. SE Ratios - $200 Net income divided by average shareholders’ equity. What is the Return on Equity (or ROE)? Back to Board

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

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

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

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

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

  24. Other Trans-x - $300 The preference given to preferred shares that allows the shareholders to receive dividends on behalf of prior years when they have not been paid. What is cumulative dividend preference? Back to Board

  25. 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

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

  27. Daily Double • Specify Your Wager!

  28. Preferred Shares --- The feature that gives preferred shares their name. What is “Preference over common shares in dividends paid and assets distributed at liquidation”? Back to Board

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