Short Answer
Match six of the terms (a-i) used in the capital acquisitions and repayment cycle with the descriptions provided below (1-6):
a. Capital acquisition and repayment cycle
b. Capital stock certificate book
c. Closely held corporation
d. Independent registrar
e. Note payable
f. Publicly held corporation
g. Stock transfer agent
h. Schedule of notes payable and accrued interest
i. Stock maintenance agent
________ 1. An outside person engaged by a corporation to make sure that its stock is issued in accordance with capital stock provisions in the corporate charter and authorizations by the board of directors.
________ 2. The normal starting point for the audit of notes payable; includes detailed information of all transactions related to notes payable that took place during the year.
________ 3. A record of the issuance and repurchase of capital stock for the life of the corporation.
________ 4. An outside person engaged by a corporation to maintain the stockholder records, and often to disburse cash dividends.
________ 5. An entity that is required to engage an independent registrar.
________ 6. The cycle that concerns the acquisition of capital resources through interest-bearing debt and owners' equity and repayment of the capital.
Correct Answer:

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1. d
2. h
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2. h
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