Accounting at Maastricht University | Flashcards & Summaries

Lernmaterialien für Accounting an der Maastricht University

Greife auf kostenlose Karteikarten, Zusammenfassungen, Übungsaufgaben und Altklausuren für deinen Accounting Kurs an der Maastricht University zu.

TESTE DEIN WISSEN

Authorized shares

Lösung anzeigen
TESTE DEIN WISSEN

the amount of shares that a corporation is authorized to sell as indicated in its
charter.

Lösung ausblenden
TESTE DEIN WISSEN


Reasons for issuing share dividends

Lösung anzeigen
TESTE DEIN WISSEN

1 Satisfy shareholder’s expectations without spending cash.
2 Increase market ability of corporation’s shares.
3 Emphasize that a portion of equity has been permanently reinvested in the business.

Lösung ausblenden
TESTE DEIN WISSEN


Sections in the statement of cash flows


Lösung anzeigen
TESTE DEIN WISSEN

Operating activities --> income statement and current stuff

Investing activities --> non-current assets

Financing activities --> non-current liabilities and equity

Lösung ausblenden
TESTE DEIN WISSEN


Sustainable income

Lösung anzeigen
TESTE DEIN WISSEN

The most likely level of income to be obtained by a company in the future.


Sustainable income differs from actual net income by the amount of unusual revenues, expenses,
gains, and losses included in the current year’s income.

Lösung ausblenden
TESTE DEIN WISSEN


Comparisons between different financial statement data:

Lösung anzeigen
TESTE DEIN WISSEN

Intracompany basis: often useful to detect changes in financial relationships and significant
trends.


Industry average: provide information about a company’s relative position within the
industry.


Intercompany basis: provide insight into a company’s competitive position.

Lösung ausblenden
TESTE DEIN WISSEN


Dividend

Lösung anzeigen
TESTE DEIN WISSEN

a corporation’s distribution of cash or shares to its shareholders on a pro rata basis.


Dividends can take four forms – cash, property, scrips, or shares.

Lösung ausblenden
TESTE DEIN WISSEN


Comprehensive income

Lösung anzeigen
TESTE DEIN WISSEN

Comprehensive income: the sum of net income and other comprehensive income items.

Lösung ausblenden
TESTE DEIN WISSEN


Preference shares

Lösung anzeigen
TESTE DEIN WISSEN

shares that have some contractual preferences over ordinary shares.

Lösung ausblenden
TESTE DEIN WISSEN


Retained earnings

Lösung anzeigen
TESTE DEIN WISSEN

net income that a company retain for future use.

Lösung ausblenden
TESTE DEIN WISSEN


Par value shares

Lösung anzeigen
TESTE DEIN WISSEN

capital shares that have been assigned a value per share in the corporate charter.
Par value determined legal capital per share – retain in the business for protection of corporate
creditors in the past.

Lösung ausblenden
TESTE DEIN WISSEN


Cumulative dividend

Lösung anzeigen
TESTE DEIN WISSEN

a feature of preference shares entitling the shareholder to receive current and
unpaid prior-year dividends before ordinary shareholders receive any dividends.

Lösung ausblenden
TESTE DEIN WISSEN


Share capital

Lösung anzeigen
TESTE DEIN WISSEN

cash and other assets paid into the corporation by shareholders in exchange for
shares.

Lösung ausblenden
  • 18935 Karteikarten
  • 350 Studierende
  • 1 Lernmaterialien

Beispielhafte Karteikarten für deinen Accounting Kurs an der Maastricht University - von Kommilitonen auf StudySmarter erstellt!

Q:

Authorized shares

A:

the amount of shares that a corporation is authorized to sell as indicated in its
charter.

Q:


Reasons for issuing share dividends

A:

1 Satisfy shareholder’s expectations without spending cash.
2 Increase market ability of corporation’s shares.
3 Emphasize that a portion of equity has been permanently reinvested in the business.

Q:


Sections in the statement of cash flows


A:

Operating activities --> income statement and current stuff

Investing activities --> non-current assets

Financing activities --> non-current liabilities and equity

Q:


Sustainable income

A:

The most likely level of income to be obtained by a company in the future.


Sustainable income differs from actual net income by the amount of unusual revenues, expenses,
gains, and losses included in the current year’s income.

Q:


Comparisons between different financial statement data:

A:

Intracompany basis: often useful to detect changes in financial relationships and significant
trends.


Industry average: provide information about a company’s relative position within the
industry.


Intercompany basis: provide insight into a company’s competitive position.

Mehr Karteikarten anzeigen
Q:


Dividend

A:

a corporation’s distribution of cash or shares to its shareholders on a pro rata basis.


Dividends can take four forms – cash, property, scrips, or shares.

Q:


Comprehensive income

A:

Comprehensive income: the sum of net income and other comprehensive income items.

Q:


Preference shares

A:

shares that have some contractual preferences over ordinary shares.

Q:


Retained earnings

A:

net income that a company retain for future use.

Q:


Par value shares

A:

capital shares that have been assigned a value per share in the corporate charter.
Par value determined legal capital per share – retain in the business for protection of corporate
creditors in the past.

Q:


Cumulative dividend

A:

a feature of preference shares entitling the shareholder to receive current and
unpaid prior-year dividends before ordinary shareholders receive any dividends.

Q:


Share capital

A:

cash and other assets paid into the corporation by shareholders in exchange for
shares.

Accounting

Erstelle und finde Lernmaterialien auf StudySmarter.

Greife kostenlos auf tausende geteilte Karteikarten, Zusammenfassungen, Altklausuren und mehr zu.

Jetzt loslegen

Das sind die beliebtesten Accounting Kurse im gesamten StudySmarter Universum

Accounting, ch.1

New York University, Abu Dhabi

Zum Kurs
COST ACCOUNTING

Rizal Technological University

Zum Kurs
Accounting, ch. 3

New York University, Abu Dhabi

Zum Kurs
Accounting 1

Asia E University

Zum Kurs
Accounting 7080

University of Memphis

Zum Kurs

Die all-in-one Lernapp für Studierende

Greife auf Millionen geteilter Lernmaterialien der StudySmarter Community zu
Kostenlos anmelden Accounting
Erstelle Karteikarten und Zusammenfassungen mit den StudySmarter Tools
Kostenlos loslegen Accounting