PPT-a. Common Stock

160000 Other Contributed Capital 92000 Retained Earnings . Long-Term Debt, Preferred Stock, and Common Stock. After Studying Chapter 20, you should be able to:. Understand the terminology and characteristics of bonds, preferred stock, and common stock. . Explain how the retirement (repayment) of bonds and preferred stock may be accomplished in a number of different ways.. (chapter . 10). Present value approach. Capitalization of expected income. Intrinsic value based on the discounted value of the expected stream of cash flows. Multiple of earnings approach. Valuation relative to a financial performance measure. . 160,000 . Other Contributed Capital . . 92,000 . Retained Earnings . . Lecture # 14. Chapter. 11. Accounting by the issuer.. Accounting by the investor.. Common stock is carried at original issue price. . Investments in marketable securities are carried at market value. . and Analyzing . Stockholders’ Equity. Kimmel . ● Weygandt ● Kieso. Financial . Accounting, . Eighth . Edition. 11. Explain how to account for the . issuance of . common and preferred stock. , and . Chapter 9. Common and Preferred Stock 9.1. Objectives. How to identify the reasons for investing in common stock. How to identify the reasons for investing in preferred stock. Common and Preferred Stock 9.1. Income Stock. A stock that pays regular, often increasing dividends. The ideal income stock would have a very low volatility (as the . Beta. would measure), a . dividend yield. higher than prevailing 10-year . Professor Payne, Finance 4100. Learning Objectives. Invest in stocks.. Read stock quotes online or in the newspaper.. Understand how stocks are valued and what causes them to go up and down in price.. Chapter 11 . Why would you want to . invest in the stock market? . . What is a Stock? . A share of stock represents partial ownership in a corporation-like Apple, Coca Cola, or Google . A share of a corporation can be held by an individual, group, or another company . Definition. : Stocks are . A type of security that signifies ownership in a corporation and represents a claim on part of the corporation's assets and earnings.. 2. . Types. : . Common Stock. (usually entitles the owner to vote at shareholders' meetings and to receive dividends). . Addison. , Nicholas . DeMario. , . Scott . Heydle. . and . Jenn. . Ritchie. What is Earnings Per Share?. Earnings Per Share (EPS) is the portion of a companies profit allocated to each outstanding share of common stock.. – ANALYSIS & VALUATION. 1. Meaning of Common Stock:. A Stock is a share in the ownership of a company. Stock represents a claim on the company’s assets and earnings. . Holding a company’s stock means that we are one of the many owners of a company and as such we have a claim to everything the company owns. . Dr. Lakshmi Kalyanaraman. description of equity or stock securities and the markets in which they trade. . description of the different types of corporate stock.. how they are sold to the public and then traded; first in primary markets and then in... 1. Minds on. Over a recent 20-year period, what percent of investment pros do you think  “beat the market?”   .   . The market, in this context, typically refers to a stock market index that represents the overall performance of a group of...