Fundamental Accounting Principles 22th Edition by John Wild ,Ken Shaw,Barbara Chiappetta

تمرين 39

Listed below are various transactions that a company incurred during the current year. Indicate the impact on total stockholders' equity for each scenario. Specifically state whether stockholders' equity would "Increase," "Decrease," or have "No Effect" as a result of each transaction listed below. Consider each transaction independently.
___ 1. A stock dividend equal to 30% of the previously outstanding shares is declared.
___ 2. New shares of common stock are issued for cash.
___ 3. Treasury shares of common stock are purchased (assume the cost method).
___ 4. Cash dividends are paid to shareholders.