Common stock is a type of equity security representing ownership in a corporation, granting shareholders voting rights and a residual claim on corporate earnings and assets. Common stockholders are typically last to receive dividends and asset distribution in liquidation. This financial instrument is fundamental in raising capital and reflects the company’s market value. Common stock is a key component of a company’s capital structure and is reported in the equity section of the balance sheet.
CMA Prep Course
CMA Exam Academy is a proven, 16-week per part online coaching program to help you pass the CMA. The Academy’s comprehensive curriculum will help you pass the CMA exam and achieve your dreams of earning 6-figures per year, ascend to the executive ranks and earn the respect from your peers.
