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Define the term “liabilities.” Be sure to include the three crucial factors/characteristics of liabilities.
What is capital stock, and on which financial statement would you find information about it?
What is the difference between common stock and preferred stock?
What is the difference between “authorized stock” and “issued and outstanding stock”?
What is the difference between a par value stock and nonpar value stock?
What is meant when stock is issued at par? At a Premium? And at a Discount?
What is the difference between a stock dividend and a stock split?
What is the difference between cumulative preferred stocks and non-cumulative preferred stocks?
What is a cash dividend?
What are the journal entries for 1) declaring and 2) subsequently paying a dividend?

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