Skip to main content
뒤로

Treasury Stock definitions

컨트롤 버튼이 '내비게이션' 모드로 변경되었습니다.
1/13
  • Treasury Stock
    Shares previously issued and later repurchased by a company, held as a contra equity account with a debit balance, not entitled to dividends.
  • Contra Equity Account
    Equity classification that reduces total equity, typically carrying a debit balance, such as the account used for repurchased shares.
  • Debit Balance
    Accounting state where the left side of an account exceeds the right, characteristic of accounts that reduce equity like repurchased shares.
  • Outstanding Shares
    Portion of issued shares still held by external investors, eligible for dividends and not repurchased by the company.
  • Issued Shares
    Total number of shares a company has distributed to investors, including those later repurchased as treasury stock.
  • Cost Method
    Accounting approach for repurchased shares focusing on the amount paid to reacquire stock, ignoring par value in journal entries.
  • Par Value
    Nominal value assigned to shares, not relevant when recording repurchased shares under the cost method.
  • Market Price
    Current trading value of a company's shares, used as the basis for repurchase transactions involving treasury stock.
  • Dividends
    Distributions of profits to shareholders, not paid on shares held as treasury stock.
  • Additional Paid-In Capital (APIC)
    Equity account used to record differences between cash received and original cost when reselling repurchased shares.
  • Journal Entry
    Formal accounting record of a transaction, such as repurchasing or reselling shares, affecting cash, equity, and related accounts.
  • Equity
    Residual interest in a company's assets after liabilities, reduced by treasury stock transactions and increased when such shares are resold.
  • Cash
    Asset account affected by treasury stock transactions, decreased when shares are repurchased and increased when resold.