Accounting%20Jeopardy - PowerPoint PPT Presentation

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Accounting%20Jeopardy

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Title: Accounting Jeopardy Author: Fred Phillips Last modified by: jeff_skinner Created Date: 11/16/2001 5:23:15 PM Document presentation format – PowerPoint PPT presentation

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Title: Accounting%20Jeopardy


1
Cash Dividends
SERatios
Other Trans-x
Pref. Shares
Common Shares
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2
Cash Dividends - 100
The date on which a dividend liability is
recorded.
What is Declaration Date?
Back to Board
3
Cash Dividends - 200
A debit is recorded to this account when a
dividend is paid in the month following its
declaration.
What is Dividends Payable?
Back to Board
4
Cash Dividends - 300
The account into which Dividends Declared is
closed.
What is Retained Earnings?
Back to Board
5
Cash Dividends - 400
The date on which the list of shareholders
receiving a dividend is finalized.
What is Date of Record?
Back to Board
6
Cash Dividends - 500
The name of the preference that requires
preferred dividends to be paid before dividends
on common shares.
What is current dividend preference?
Back to Board
7
Common Shares - 100
The account that is debited when common shares
are issued.
What is the Cash account?
Back to Board
8
Common Shares - 200
The corporate accounts affected when one investor
sells the corporations common shares to another
investor.
What is none?
Back to Board
9
Common Shares - 300
The abbreviation for the act of first selling
shares to the public.
What is IPO or Initial Public Offering?
Back to Board
10
Common Shares - 400
The term that describes issuances of common
shares when some have previously been issued.
What is Seasoned New Issue?
Back to Board
11
Common Shares - 500
The accounts that are credited when common shares
are repurchased at an amount below their average
issue price.
What are Cash and Contributed Surplus?
Back to Board
12
Preferred Shares - 100
The account that is debited when preferred shares
are issued.
What is Cash?
Back to Board
13
Preferred Shares - 200
The characteristic that describes the voice
that is usually attached to common shares, but
not preferred shares.
What is a Voting Right?
Back to Board
14
Preferred Shares - 300
DAILY DOUBLE!!!
15
Preferred Shares - 400
The type of dividend usually attached to
preferred shares.
What is Fixed Dividend?
Back to Board
16
Preferred Shares - 500
The term used to describe dividends that have
accumulated from prior years and have not yet
been paid.
What is Dividends in Arrears?
Back to Board
17
SE Ratios - 100
Net Income divided by Average Number of Common
Shares Outstanding.
What is Earnings per Share (or EPS)?
Back to Board
18
SE Ratios - 200
Net income divided by average shareholders
equity.
What is the Return on Equity (or ROE)?
Back to Board
19
SE Ratios - 300
The directional effect of a share buyback on EPS.
What is Increase?
Back to Board
20
SE Ratios - 400
The directional effect of a share buyback on ROE.
What is Increase?
Back to Board
21
SE Ratios - 500
The directional effect of a 2-for-1 stock split
on EPS.
What is decrease?
Back to Board
22
Other Trans-x - 100
The effect of a stock dividend or stock split on
total shareholders equity.
What is none?
Back to Board
23
Other Trans-x - 200
The account credited when a large common share
dividend is declared and distributed.
What is Common Shares?
Back to Board
24
Other Trans-x - 300
The preference given to preferred shares that
allows the shareholders to receive dividends on
behalf of prior years when they have not been
paid.
What is cumulative dividend preference?
Back to Board
25
Other Trans-x - 400
The reason why a stock dividend, and not a stock
split, is interpreted as a signal that the
company expects to do well in the future.
What is stock dividends decrease retained
earnings but stock splits do not?
Back to Board
26
Other Trans-x - 500
The term that refers to shares that are owned by
shareholders other than the corporation itself.
What is outstanding shares?
Back to Board
27
Daily Double
  • Specify Your Wager!

28
Preferred Shares ---
The feature that gives preferred shares their
name.
What is Preference over common shares in
dividends paid and assets distributed at
liquidation?
Back to Board
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