History

Share capital refers to the portion of a company's equity that has been obtained by trading stock to a shareholder for cash. The amount of share capital a company reports on its balance sheet only accounts for the initial amount for which the original shareholders purchased the shares from the issuing company. Any price differences arising from price appreciation/depreciation as a result of transactions in the secondary market are not included.

Therefore, the cost of common stock is obtained by using the dividends divided by the market price.

Total capital was the same under both scenarios but a repurchase of $1.731B of shares reduced common shares outstanding to 252.845 and increased the price per share. However, the one-time dividend kept the total number of shares constant and reduced the price per share.

Stocks and bonds of the larger corporations are traded on the stock exchange, but the smaller corporations

let's assume that a corporation's common stock has a par value of $0.10 per share. On March 10, 2010, one share of stock is issued for $13.00. (The $13 amount is the fair market value based on supply and demand for the stock.) The accountant makes a journal entry to record the issuance of one share of stock along with the corporation's receipt of the money (note that the "Common Stock" account reflects the par value of $0.10 per share):

A GLOSSARY OF LITERARY TERMS LITERARY DEVICES Alliteration: The repetition of initial consonant sounds used especially in poetry to emphasize and link words as well as to create pleasing, musical sounds. Example—the fair breeze blew, the white foam flew. Allusion: A reference to a well-known person, place, event, literary work, or work of art to enrich the reading experience by adding meaning. Characterization: Techniques a writer uses to create and develop a character by what: • he/she does or says, • other characters say about him/her, or how they react to him/her • the author reveals directly or through a narrator.

Ownership of a corporation is divided into shares is called Stock. The person who owns a stock is a shareholder. The major shareholders of the corporation elect board of directors. The shareholders would not have direct control because, in a corporation, direct control and ownership are often separate. Board of directors makes rules on how the corporation should run and delegates the decision making to corporate management team. The Corporate management team will consists of Chief executive officer (CEO) and Chief financial officer (CFO). The main important job of a financial managers is to make best decision to increase the value of the company which would increase the value of stock invested by the investors.

few factors that contribute to their rising population and they are as follows: China’s total fertility rate is 1.7, which means that on

In my assignment, I will be looking at how the general use of certain software’s and digital technology has taken the world of architecture and Interior Design in another era. And how other articles and journals supports that view and don’t. At the moment, we are living in a world of advanced technology where everything is taught using digital technology, whether it be a mobile device, an iPad or a computer, in a preschool or third level facility. It shows that we are ingrained with it nowadays and even more with the future generation to come. The impact that it has on my chosen career, Architecture and Interior Design has gone on

Second, many investors believe that splits are beneficial to their portfolios. They may think that the $5 per share, half-price stock after the split, may increase to its original price of $10. This is not the case for the stock split. Although the numbers of shares may have tripled or quadrupled, now that each stock represents half of the equity in a corporation that it did before the split. This means that each share is authorized to half the earnings, half the dividend, and half of the assets that it did before the split.

After the company has been approved the new shareholders have to elect a board of directors whom are going to run the company on their behalf. The directors are been elected to do the day to day running of a company, and because of their expertise and skills. After the broad of directors are elected of the shareholders they take over they responsible of the running of the company. Each share equals one vote, but in most cases small numbers of shares have little to say as in most cases large investors who hold the majority of shares have the power and saying in the company. The number of shares in one company, which equals 100% differ from company to company, and the price per share differ as well. There are two different types of companies: private limited companies and public limited companies. Shares cannot be traded without the approval of the board of directors in a private limited company. The shares are also only sold to friends or family member with a prior agreement and not to the general public. Normally a private limited company has the letters “Ltd” after its name, On the other hand a public limited company is selling their stocks on the Stock Market to the general public. Public limited companies sometimes carry the letters “PLC” after its name. The value of a company is all shares added together and have to equal 100% of the shares. This is how the value of a company constantly is change, as a result

A corporation can be defined as firstly having limited liability, where its owners, the shareholders, are not required to use their personal assets to pay the debts of a failed company; thus the owners and the corporation are separate legal entities. Secondly a corporation has delegated management where the decisions of how the company is run, are left to the managers whom are separate from the owners. Finally the owners of the corporation can easily transfer their share of ownership through the exchanges in the financial markets.

At first, from an accounting stand point, capital stock (stock) is a part of shareholders’ equity as the later is composed of capital stock and retained earnings and represents the amount by which a company is financed through common and preferred shares.

Companies may be public or private, but the common public is not allowed to buy shares of the company and there can only be up to fifty shareholders.

The most common form of equity ownership in a company is common stock and by owning shares, you are a part-owner of the company. Along with ownership comes the right to vote on certain company issues such as voting for the board of directors, stock splits, and other company objectives (Harrison, Horngren, & Thomas, 2015). Common stockholders often have preemptive rights that allow shareholders to maintain their portion of ownership in a company should the company choose to sell additional shares. Along with the benefits there is a drawback, in the event a company declares bankruptcy, common stock shareholders are the last individuals to receive company assets behind creditors, bondholders, and preferred stock shareholders.