Ch. 12 - Stockholders' EquityWorksheetSee all chapters
All Chapters
Ch. 1 - Introduction to Accounting
Ch. 2 - Transaction Analysis
Ch. 3 - Accrual Accounting Concepts
Ch. 4 - Merchandising Operations
Ch. 5 - Inventory
Ch. 6 - Internal Controls and Reporting Cash
Ch. 7 - Receivables and Investments
Ch. 8 - Long Lived Assets
Ch. 9 - Current Liabilities
Ch. 10 - Time Value of Money
Ch. 11 - Long Term Liabilities
Ch. 12 - Stockholders' Equity
Ch. 13 - Statement of Cash Flows
Ch. 14 - Financial Statement Analysis
Ch. 15 - GAAP vs IFRS
Characteristics of a Corporation
Shares Authorized, Issued, and Outstanding
Issuing Par Value Stock
Issuing No Par Value Stock
Issuing Common Stock for Assets or Services
Retained Earnings
Retained Earnings: Prior Period Adjustments
Preferred Stock
Treasury Stock
Dividends and Dividend Preferences
Stock Dividends
Stock Splits
Additional Practice
Equity Cumulative Problems

Concept #1: Dividend Declaration Date

Concept #2: Dividend Record Date

Concept #3: Dividend Payment Date

Concept #4: Dividend Payment Preferences

Practice: On December 12, Year 1, ABC Company declared a cash dividend of $250,000. The date of record was December 28, Year 1. The cash dividend was paid on January 5, Year 2. During which period will the dividend be included on the Statement of Retained Earnings?

Practice: ABC Company declared and paid a dividend of $150,000 during the current year. The amount of common stock ($0.50 par value) outstanding was 125,000. The amount of $6 preferred shares (par value of $100) outstanding was 1,000. What is the total dividend received by common stockholders?