This glossary is a work in progress that is designed to provide original definitions of some of the most common corporate law terms encountered in law school classes. I developed this glossary as a tool to help my law students with terminology in Corporations, Business Associations, and Mergers & Acquisitions classes. These definitions are for educational purposes only obviously cannot be relied upon as legal advice.
Accounting and Finance Terms
- Book Value
- Capital
- Capital Structure
- Current Assets
- Current Liabilities
- Debt
- Equity
- Expenses
- Generally Accepted Accounting Principles
- Net Income
- Retained Earnings
- Revenue
- Working Capital
Agency Law
- Actual Authority
- Agency
- Agent
- Apparent Authority
- Employer-Employee Relationship
- Independent Contractor
- Inherent Authority
- Power
- Principal
- Respondiat Superior
- Vicarious Liability
Board and Governance
Choice of Entity
- Domestic Corporation
- Foreign Corporation
- General Partnership
- Internal Affairs Doctrine
- Limited Liability Company
- Limited Liability Limited Partnership
- Limited Liability Partnership
- Limited Partnership
- Sole Proprietorship
Corporate Structure
Debt Terminology
Dividends and Distributions
Drafting Terminology
Limited Liability Companies
Limited Liability Concepts
- Corporation by Estoppel
- De Facto Corporation
- Piercing the Corporate Veil
- Reverse Piercing the Corporate Veil
Mergers & Acquisitions
Organizational Documents
Pre-Incorporation Liability
Securities Regulation
- Blue Sky Laws
- Form D
- National Securities Exchange
- Reporting Company
- Rule 10b-5
- Securities Act of 1933
Stock and Stockholders
- Authorized Shares
- Capital Stock
- Capital Surplus
- Class of Stock
- Common Stock
- Cumulative Preferred Stock
- Earned Surplus
- Legal Capital
- Non-Cumulative Preferred Stock
- Outstanding Shares
- Par Value
- Preemptive Rights
- Preferred Stock
- Stock Split
- Warrant
Taxation
Voting
