Stockholder’s equity

The companies buyback their own shares (treasury stock) with the intention to either retire them permanently or reissue them at a future date. This article ……

The transactions relating to purchase and sale of treasury stock are generally accounted for using one of the two methods. These are cost method and par ……

Definition: Stock buyback program is a program in which a corporation repurchases its own shares of common stock. Where theĀ conceptĀ of repurchasing ……

Definition, explanation and example of no par value stock; journal entry for issuing no par value stock.

Definition, explanation and memorandum entry of stock split.

Issuing stock for services; explanation and journal entries.

Companies need long term fixed assets (land, building and vehicles etc.) to carry out various business activities. One way to acquire these assets is to ……

Explanation of par value and par value stock. Journal entries for the issuance of par value stock.

Definition and explanation of treasury stock. Its purchase, reissuance and balance sheet presentation.

Explanation of four factors that affect the market price of preferred stock of a company.

Explanation of the book value per share of common stock; formula, example and importance of its calculation for common stockholders.

Difference between cumulative and noncumulative preferred stock; disclosure of dividends in arrears on cumulative preferred stock.

Explanation of the basic difference between common and preferred stock and balance sheet presentation of both the types; rights and opportunities of common and preferred stockholders.