Financial Accounting: An Integrated Statements Approach, 2nd Edition

488 Chapter 10 Liabilities 2004 2003 2002 2001 2000 Cash and cash equivalents $ 2,668 $1,818 $ 949 $ 431 $ 745 Short-term invest ...

Chapter 10 Liabilities 489 Determine the total liabilities to total assets ratio for each company. Round to two decimal places. ...

In groups of three or four, answer the following questions: Go to the Gatorade Web site at http://gatorade.com.(a) How and why ...

Chapter 10 Liabilities 491 During fiscal 2004, Georgia-Pacific Companycalled the following bond issuances: $243 million 9.875% b ...

11 Stockholders’ Equity: Capital Stock and Dividends Learning Goals Describe the nature of the corporate form of organization. L ...

If you purchased 100 shares of Mattel, Inc., you would own a small interest in the company. Thus, you would own a small amount o ...

NATURE OF A CORPORATION More than 70% of all businesses are proprietorships, and 10% are partnerships. Most of these businesses ...

Chapter 11 Stockholders’ Equity: Capital Stock and Dividends 495 After the application of incorporation has been approved, the s ...

SOURCES OF PAID-IN CAPITAL The managers of a corporation are responsible for establishing the capital structure of a company. Th ...

Chapter 11 Stockholders’ Equity: Capital Stock and Dividends 497 Shares of stock are often assigned a monetary amount, called pa ...

Preferred Stock To appeal to a broader investment market, a corporation may issue one or more classes of stock with various pref ...

Chapter 11 Stockholders’ Equity: Capital Stock and Dividends 499 ISSUING STOCK A separate account is used for recording the amou ...

No-Par Stock In most states, both preferred and common stock may be issued without a par value. When no-par stock is issued, the ...

Chapter 11 Stockholders’ Equity: Capital Stock and Dividends 501 Stock Options One method of motivating employees to behave in t ...

treasury stock. The 2004 edition of Accounting Trends & Techniquesindicated that over 67% of the companies surveyed reported ...

Chapter 11 Stockholders’ Equity: Capital Stock and Dividends 503 Exhibit 4 Stockholders’ Equity Section with Treasury Stock Stoc ...

ANALYZING FINANCING ALTERNATIVES Significant changes in the capital stock accounts can impact a shareholder’s ownership interest ...

Chapter 11 Stockholders’ Equity: Capital Stock and Dividends 505 earnings per share would increase from $1.46 in the base case t ...

A corporation must usually meet the following three conditions in order to pay a cash dividend: Sufficient retained earnings Su ...

Chapter 11 Stockholders’ Equity: Capital Stock and Dividends 507 No entry is required on the date of record, December 10, since ...