Difference between revisions of "Noncumulative preferred stock"
(Created page with "Noncumulative preferred stock is preferred stock that does not entitle its holders to a dividend for any year in which a dividend is not declared. *Nonparticipating pref...") |
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| − | [[Noncumulative preferred stock]] is preferred stock that does not entitle its holders to a dividend for any year in which a dividend is not declared | + | [[Noncumulative preferred stock]] is preferred stock that does not entitle its holders to a dividend for any year in which a dividend is not declared. |
==Definitions== | ==Definitions== | ||
According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | ||
| − | :[[Noncumulative preferred stock]]. Preferred stock that does not entitle its holders to a dividend for any year in which a dividend is not declared | + | :[[Noncumulative preferred stock]]. Preferred stock that does not entitle its holders to a dividend for any year in which a dividend is not declared. |
==Related concepts== | ==Related concepts== | ||
*[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]]. | *[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]]. | ||
| − | ==Related | + | ==Related lectures== |
*[[Corporate Accounting]]. | *[[Corporate Accounting]]. | ||
| − | [[Category: Accounting]][[Category: Articles]] | + | [[Category: American Accounting]][[Category: Articles]] |
Latest revision as of 15:15, 5 January 2019
Noncumulative preferred stock is preferred stock that does not entitle its holders to a dividend for any year in which a dividend is not declared.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Noncumulative preferred stock. Preferred stock that does not entitle its holders to a dividend for any year in which a dividend is not declared.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. Accountancy tends to include bookkeeping and, depending on a particilar enterprise, may also include quatitative analysis of financial data in the bookkeeping system and/or business intelligence.
