Houser Corporation owns 4,000,000 shares of share in Baha Corporation. ~ above December 31, 2017, Houser dispersed these shares of stock as a dividend to its stockholders. This is an instance of aa. Home dividend.b. Share dividend.c. Liquidating dividend.d. Cash dividend.

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A dividend i beg your pardon is a return to stockholders that a part of their initial investments is aa. Liquidating dividend.b. Building dividend.c. Legal responsibility dividend.d. Participating dividend.
A mining agency declared a liquidating dividend. The journal entry to document the explanation must include a debit toa. Kept Earnings.b. A paid-in resources account.c. Built up Depletion.d. Built up Depreciation.
If management wishes to "capitalize" part of the earnings, it may problem aa. Cash dividend.b. Share dividend.c. Property dividend.d. Liquidating dividend.
Which dividends perform not alleviate stockholders" equity?a. Cash dividendsb. Share dividendsc. Residential property dividendsd. Liquidating dividends
The declaration and also issuance the a stock dividend larger than 25% that the shares previously outstandinga. Increases usual stock outstanding and increases full stockholders" equity.b. Decreases maintained earnings however does not change total stockholders" equity.c. May increase or diminish paid-in resources in overabundance of par yet does not adjust total stockholders" equity.d. Boosts retained earnings and increases total stockholders" equity.
Quirk Corporation authorize a 100% stock dividend of its common stock which had a par value of $10 before and after the dividend. In ~ what amount have to retained earnings be capitalized because that the added shares issued?a. There must be no capitalization of maintained earnings.b. Par valuec. Fair value on the declaration dated. Fair value on the payment date
The issuer the a 5% typical stock dividend to typical stockholders need to transfer indigenous retained earnings to paid-in resources an amount same to thea. Fair value of the shares issued.b. Publication value that the share issued.c. Minimum legit requirements.d. Par or declared value of the share issued.
At the date of statements of a tiny common stock dividend, the entry have to not includea. A credit transaction to typical Stock.b. A credit transaction to Paid-in capital in excess of Par.c. A debit to maintained Earnings.d. A credit to common stock dividend distributable.
The balance in usual Stock Dividend Distributable have to be reported as a(n)a. Remove from typical stock issued.b. Enhancement to capital stock.c. Existing liability.d. Contra existing asset.
A feature typical to both share splits and also stock dividend isa. A move to earned funding of a corporation.b. That there is no impact on complete stockholders" equity.c. An increase in total liabilities the a corporation.d. A reduction in the contributed resources of a corporation.
What impact does the issuance of a 2-for-1 stock separation have on each of the following? Par worth per re-publishing Retained revenue a. No result No impact b. Boost No effect c. Decrease No impact d. Diminish Decrease
Which one of the complying with disclosures must be made in the equity section of the balance sheet, rather than in the note to the financial statements?a. Dividend preferencesb. Liquidation preferencesc. Call pricesd. Switch or practice prices
The rate of return on usual stock equity is calculated by splitting a. Net income less wanted dividends by average common stockholders" equity.b. Net earnings by average common stockholders" equity.c. Net income less desired dividends by ending usual stockholders" equity.d. Net earnings by ending usual stockholders" equity.
The payout ratio have the right to be calculation by dividinga. Dividends per share by earnings per share.b. Cash dividends by net revenue less desired dividends.c. Cash dividend by market price per share.d. Dividends every share by revenue per share and also dividing cash dividends by net earnings less preferred dividends.
Younger firm has exceptional both common stock and also nonparticipating, non-cumulative preferred stock. The liquidation value of the wanted is equal to that par value. The book value per share of the usual stock is unaffected bya. The statements of a stock dividend on preferred payable in desired stock as soon as the industry price the the wanted is same to that is par value.b. The statements of a stock dividend on common stock payable in usual stock as soon as the market price that the usual is equal to the par value.c. The payment of a previously claimed cash dividend top top the typical stock.d. A 2-for-1 split of the common stock.
Assume usual stock is the only class of stock exceptional in the Manley Corporation. Total stockholders" equity divided by the number of common share shares impressive is calleda. Publication value every share.b. Par worth per share.c. Proclaimed value every share.d. Fair value per share.

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Dividends room not payment ona. Noncumulative desired stock.b. Nonparticipating preferred stock.c. Treasury typical stock.d. Cumulative desired stock
Noncumulative desired dividends in arrearsa. Space not payment or disclosed.b. Should be payment before any kind of other cash dividends can be distributed.c. Are disclosed together a liability until paid.d. Space paid to wanted stockholders if adequate funds stay after payment the the present preferred dividend.
How need to cumulative wanted dividends in arrears be displayed in a corporation"s balance sheet?a. Note disclosureb. Increase in stockholders" equityc. Rise in existing liabilitiesd. Rise in existing liabilities for the amount intended to be claimed within the year or operating cycle, and increase in permanent liabilities because that the balance