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Reporting and Analyzing Shareholders’ Equity (Chapter 11) – Study Notes

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Characteristics of a Corporation

Shares Authorized, Issued, and Outstanding

Issuing Par Value Stock

Preferred Stock

Treasury Stock

Dividends and Dividend Preferences

Stock Dividends

Stock Splits

Retained Earnings

Ratios: Payout Ratio

Ratios: Earnings Per Share (EPS)

Ratios: Return on Equity (ROE)