MATCHING Match the items below by entering the appropriate code letter in the space provided....
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Accounting
MATCHING Match the items below by entering the appropriate code letter in the space provided. A. Deficit F. Return on ordinary shareholders' equity B. Prior period adjustment G. Cash dividend C. Liquidating dividend H. Declaration date D. Retained earnings restrictions Share dividend E. Earnings per share J. Share split 1. A dividend declared out of paid-in capital. 2. Retained earnings currently unavailable for dividends. 3. The correction of an error in previously issued financial statements. rata distribution of cash to 4. A pro shareholders. 5. A debit balance in retained earnings. 6. A pro rata distribution of the corporation's own shares to shareholders. 7. Shows how many euros of net income were earned for each euros invested by the ordinary shareholders. 8. The date the board of directors formally declares the dividend and announces it to shareholders. 9. The issuance of additional shares to shareholders accompanied by a reduction in the par or stated value per share. 10. Widely used by shareholders and potential investors in evaluating the profitability of a company
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