<p> DCC Accounting Chapter 14 Review</p><p>Deficit-</p><p>Return on common stockholders’ equity-</p><p>Prior period adjustment-</p><p>Cash dividend-</p><p>Liquidating dividend- </p><p>Declaration date-</p><p>Retained earnings restrictions- </p><p>Stock dividend-</p><p>Earnings per share- </p><p>Stock split-</p><p>Small stock dividend-</p><p>Record date-</p><p>1. How do you calculate earnings per share?</p><p>2. What is common stock dividends distributable classified as on the balance sheet?</p><p>3. What is dividends payable classified as?</p><p>4. What are the effects of a stock split?</p><p>5. Which stocks event result in a journal entry, which do not?</p><p>6. What is the effect on a stockholder receiving a stock dividend (for the stockholder)?</p><p>7. Why do corporations issue stock dividends?</p><p>8. How does the board of directors assign a per share value?</p><p>9. Where are regular dividends declared out of? 10. What are the two most common types of dividends?</p><p>11. How are dividends predominately paid?</p><p>12. What is the necessary process for a corporation to pay a cash dividend?</p><p>13. What do earnings per share indicate?</p><p>14. When does a corporation pay income tax?</p><p>15. Where is Common Stock Dividends Distributable located on the balance sheet?</p><p>16. Do dividends still get paid if retained earnings are restricted?</p><p>17. What is a debit to retained earnings identified as?</p>