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Accounting (32)
ACCT 203 (19)
Lecture 14

ACCT 203 Lecture 14: Chapter 14
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Department
Accounting
Course
ACCT 203
Professor
Roxanne Spindle
Semester
Winter

Description
Chapter 14 Tuesday, April 18, 2017 10:34 PM Par value: Stated value or face value. is an arbitrary amount assigned to each share of stock when it is authorized. Market price:is the amount that each share of stock will sell for in the market. Date of Declaration: Record liability of dividend Date of Record: No entry Date of Payment: Record payment to shareholders Recording a small stock dividend Treasury stock represents shares of a companys own stock that has been acquired. Corporations might acquire its own stock to: Use their shares to buy other companies. Avoid a hostile takeover. Reissue to employees as compensation. Support the market price. Purchasing treasury stock
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