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5 Cards in this Set
- Front
- Back
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A formal declaration of an intention to restrict dividends
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Appropriation of retained earnings
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The total equity applicable to a class of stock divided by the number of shares outstanding
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Book Value
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Equity account used to record par, or stated, value of shares to be issued as the result of the declaration of a stock dividend
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Common stock Dividend distributable account
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The date on which the board of directors declares a dividend
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Declaration date
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The amount of taxes that will be payable in the future as a result of the difference between taxable income and income for financial statement purposes in the current year and in past years
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Deferred income taxes
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