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Our Explanation of Stockholders' Equity covers the unique terminology for a corporation's paid-in capital, retained earnings, treasury stock, and accumulated other comprehensive income. Included are cash dividends, stock...

The paid-in (or contributed) capital account that is credited $100 for each share of $100 par preferred stock that is issued. If the proceeds from the issuance or sale of one of the shares is greater than $100, the...

to as the common stock’s legal capital. When a corporation’s common or preferred stock has a par value, corporation’s balance sheet will report the total par value of the shares issued for each class of stock....

that the common stockholders might enjoy. The amounts paid to the corporation by the original stockholders are reported as paid-in (or contributed) capital within the stockholders’ equity section of the...

share of stock? What is preferred stock? What is a dividend? What are dividends? What is the difference between stockholder and shareholder? What is a stockholder? What are the reasons for a stock dividend instead of a...

of a business? Why does our company's balance sheet report its land at cost when it is so much more valuable? What is a deferred credit? Is contributed capital a noncurrent asset or a current asset, and is it a...

? Is contributed capital a noncurrent asset or a current asset, and is it a debit or credit? When will a transaction affect only one side of the accounting equation? In bookkeeping, why are revenues credits? What are the...

Our Explanation of Stockholders' Equity covers the unique terminology for a corporation's paid-in capital, retained earnings, treasury stock, and accumulated other comprehensive income. Included are cash dividends, stock...

.? What is a deferred credit? Is contributed capital a noncurrent asset or a current asset, and is it a debit or credit? Where do I record the refund of a registration fee? How do I start a petty cash fund? What is the...

and shareholder? What is the statement of cash flows? What is turnover? How do I study for an accounting final exam? Which financial statement tells the value of a business? Is contributed capital a noncurrent asset or...

of a business? Can absorption costing cause an increase in net income? Is the cost of land, buildings, and machinery a fixed cost? Why does our company's balance sheet report its land at cost when it is so much...

entries? How do you record a deposit on utilities? What is turnover? What is the bookkeeping equation? What is an uncleared cheque? What is FICA? Is the reversal of a previous year's accrued expense permanent? In...

A reference to stockholders’ equity. See paid-in capital. Also an adjective that references property, plant and equipment used in a business; for example, capital expenditures and capital budgeting.

The revenue classification used by nonprofit organizations to account for the amounts received as donations. It is also an expense classification for the donations made to another nonprofit organization. Contributions...

What is capital budgeting? Author: Harold Averkamp, CPA, MBA Definition of Capital Budgeting Capital budgeting is a process used by companies for evaluating and ranking potential capital expenditures or investments that...

What is capital stock? Author: Harold Averkamp, CPA, MBA Definition of Capital Stock Capital stock refers to the shares of ownership that have been issued by a corporation. The amount received by the corporation when its...

What is a capital account? Author: Harold Averkamp, CPA, MBA Definition of Capital Account In accounting and bookkeeping, a capital account is a general ledger account that is part of the balance sheet classification:...

What is the cost of capital? Author: Harold Averkamp, CPA, MBA Definition of Cost of Capital The cost of capital is the weighted-average, after-tax cost of a corporation’s long-term debt, preferred stock (if any), and...

A corporation’s cost of capital is its weighted average after-tax cost of its debt, preferred stock, common stock, retained earnings, and other components of stockholders’ equity. The cost of capital is...

An owner’s equity account that reports the amount the sole proprietor invested in the company plus earnings of the company not withdrawn by the owner.

A lease that “in substance” is a purchase and financing arrangement. When a lease meets certain criteria, the asset being “rented” is recorded as an asset and a liability is also recorded. A lease...

A structured market for trading stocks and bonds such as the New York Stock Exchange or NASDAQ. Capital market can also include less structured markets such as private placements.

What are capital expenditures? Author: Harold Averkamp, CPA, MBA Definition of Capital Expenditures Capital expenditures are the amounts spent for tangible assets that will be used for more than one year in the...

Part of stockholders’ equity representing the fair market value of an asset at the time it was received as a gift. For example, a corporation may be given a large tract of land from a community if the corporation...

The owner’s equity account that reports the amount invested in the sole proprietorship owned by Tony Mandella plus the cumulative amount of net income minus the cumulative amount of the sole proprietor’s...

This is an owner’s equity account. The balance in this account reflects the owner’s investment in this sole proprietorship plus the net income and minus the owner’s draws since the company began. (The...

The owner’s equity account that contains the amount invested in the sole proprietorship by Matt Jones plus the net income since the company began minus the draws made by Matt Jones since the company began. The...

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