Accounting Dictionary
Stockholders
The owners of a corporation are called stockholders.
The stockholders of a corporation are entitled to vote for the board of directors and to share in any profits the company makes. The stockholders’ share of the profits is called dividends. At the end of the year the stockholder receives a 1099 DIV to show how much taxable profit he has earned.
https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/stockholders/
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