Types of shares Dividends Share Transactions
100
What is ordinary/common shares?
These shares carry voting rights and ownership in the company.
100
Which is a cash dividend?
A dividend paid in cash to shareholders.
100
What is par value?
The price printed on the share certificate.
200
What is preference shares?
Shares that guarantee a fixed dividend before others.
200
What is the record date?
The date you must own shares to receive dividends.
200
What is a share repurchase/buyback?
When a company buys back its own shares.
300
What is cumulative preference shares?
These preference shares allow unpaid dividends to accumulate.
300
What is a stock dividend?
A dividend paid in the form of additional shares.
300
What is share premium?
Shares sold for more than their par value create this account.
400
What is shares issued at a premium?
Shares issued at a price higher than their par value.
400
What is a declared dividend?
This dividend is declared but not yet paid.
400
What is an IPO (Initial Public Offering)?
The first time a company offers shares to the public.
500
What is non-voting preference shares?
These shares do not carry voting rights but get dividends first.
500
What is the statement of changes in equity?
This financial statement shows dividends paid for the period.
500
What is a stock split?
This happens when one share is divided into multiple cheaper shares.






shares in accounting

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