Term
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Definition
| notes and bonds, that pay interest, and have a fixed maturity date |
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Term
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Definition
| preferred and common stock that represent ownership in a company and do not have a fixed maturity date |
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Term
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Definition
Debit and Equity Securities, reported in the Current Assets section of Balance Sheet
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Term
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Definition
used when investor owns less than 20% of company, entries recorded for:
Purchase of Stock
Reciept of Dividends
Sale of Stock |
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Term
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Definition
| 20%-50% of company owned, significant influence over company, investment account is adjusted for owners share of net income, and dividends. |
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Term
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Definition
| Recorded as an increase in the investment account |
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Term
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Definition
| Decrease in the investment account |
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Term
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Definition
| more than 50% of company owned, control over company, |
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Term
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Definition
| corporation owning all or a majority of the voting stock of another corporation |
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Term
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Definition
| corporation that is controlled by Parent corporation |
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Term
| Consolidated Financial Statements |
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Definition
| Combined financial statements of Parent Company, and Subsidiary Company, issued at the end of the year. |
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Term
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Definition
| debt and equity securities that are purchased and sold to earn short-term profits from changes in their market prices, current assets on balance sheet. |
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Term
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Definition
| market price that would be recieved for a security if it were sold, or used to pay off an asset, done under normal not distressed circumstances. |
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Term
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Definition
| changes in fair value of the portfolio |
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Term
| Available for Sale Securities |
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Definition
| Debit and Equity securities that are neither held for trading, held to maturity, or held for strategic reasons |
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Term
| Held to Maturity Securities |
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Definition
| debt investments, such as notes or bonds, that a company intends to hold until their maturity date |
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Term
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Definition
rate of return to stockholders based on cash dividends distributed.
Calculated:
Dividend Yield=(Dividends per common share of stock)/ Market Price per share of stock |
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Term
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Definition
| all changes in stockholders' equity during a period, except those resulting from dividends and stockholders' investments |
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Term
| Other Comprehensive Income |
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Definition
| Unrealized gains and losses on available-for-sale securities as well as other items such as foreign currency and pension liability adjustments |
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