Accounting Tools

MARCH 19, 2024

What is Capital Stock? Capital stock is comprised of all types of shares issued by a corporation. An alternative definition of capital stock is that it is comprised of the total number of common shares and preferred shares that are authorized for issuance.

Corporate Finance 40

Corporate Finance Financial Statements Accounting Accounting 40

Accounting Tools

DECEMBER 12, 2023

What is Assessable Capital Stock? Assessable capital stock is shares in a financial institution that expose shareholders to an assessment above the amount they paid for the shares. This situation only arises when the institution is declared insolvent or enters bankruptcy proceedings.

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Accounting Tools

AUGUST 3, 2023

Shareholders' funds are usually considered to be comprised of the common stock , preferred stock , retained earnings , and treasury stock accounts. Related Articles Assessable Capital Stock How to Calculate Stockholders’ Equity How to Calculate Total Equity Types of Equity

Tax 75

Tax Accounting Accounting 75

Accounting Tools

JULY 15, 2023

What is Authorized Capital Stock? Authorized capital stock is the maximum number of shares that a corporation is legally allowed to issue. This restriction applies to both common stock and preferred stock.

Financial Statements 40

Financial Statements 40

Accounting Tools

JUNE 14, 2023

A review does not require the accountant to obtain an understanding of internal control , or to assess fraud risk , or other types of audit procedures. What are criteria for capitalizing expenditures? What classes of stock have been authorized? What is the par value of each class of stock? Fixed assets. Intangible assets.

Financial Statements 75

Financial Statements Auditing Accruals Financial Reporting 75

Accounting Tools

AUGUST 31, 2023

Related Courses The Statement of Cash Flows Working Capital Management What is Cash Flow? In particular, investors want to see positive cash flows even after payments have been made for capital expenditures (which is known as free cash flow ). What Causes Cash Inflows? Cash inflows come from the sources noted below.

Accruals 75

Accruals Financial Statements Accounts Payable Accounts Payable 75

Accounting Tools

JULY 10, 2023

Whenever the price of a stock declined, shareholders could attempt to link the decline with anything said about future plans, and use that as the basis for a securities fraud lawsuit. Related Articles Earnings Conference Calls Earnings Guidance Institutional Investor Relations

Accounting 45

Accounting Accounting 45