1. What are the major types of shares?
2. What are the differences between Authorized shares, issued shares, and outstanding shares?
3. What is the difference between par value and stated value?
4. According to your textbook, there are two types of dividends, what are these types and when do corporations use them?
5. The accounting standards classified share dividends into small share dividends and large share divides, what are the percentages used to distinguish between these two types?
6. In which cases/cases do companies use the share premium account?
7. What are the differences between cumulative and non-cumulative preference shares?
8. For dividends purposes, there are three important dates. Indicate these dates along with a short description of each date.
9. What is the difference between Share Capital-Ordinary shares, and Ordinary shares dividends distributional? when do we use each one of them?
10. The corporation's equity section is composed of several accounts. What are the accounts that must be presented under the equity section?
11. Define Share Split, and what is the difference between share split and reverse share split?
12. What does Dividends in arrears means?
13. What does Prior Period Adjustments (PPA)mean? when should be used and where should it be presented?