ACCT 211 Final Exam Study Guide
Fall 2015
Corporations
oAdvantages & Disadvantages
oAuthorized stock
oIssued stock
oOutstanding stock
oRecording stock sales (journal entry)
oDividend dates
oStock dividends
oStock splits
oPreferred stock
(participating, cumulative,
etc.)
oTreasury stock
oEPS
oDividend distributions (common and
preferred shareholders)
Long-term liabilities
oBonds
Par value
Market interest rates
Stated (contract) rate
Recording issuance
Carrying value
Discounts/premiums
Calculating interest payments
and expense
oInstallment notes
oDebt-to-equity ratio
Statement of Cash Flows
oOperating
