ESSENTIAL TERMS Capital acquisition and repayment cvcle Capital stock certificate book Closely held corporation Independent registrar Note payable Publicly held corporation shareholders capital stock master file Stock transfer agent @2000 Prentice hall.IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. • Capital acquisition and repayment cycle • Capital stock certificate book • Closely held corporation • Independent registrar • Note payable • Publicly held corporation • shareholders’ capital stock master file • Stock transfer agent