View source for Book value per share

[[Book value per share]] is amount of net assets that a stockholder would receive on a per share basis, assuming no gain or loss on the sale of the assets.


==Definitions==
According to [[College Accounting: A Practical Approach by Slater (13th edition)‎]],
:[[Book value per share]]. Amount of net assets that a stockholder would receive on a per share basis, assuming no gain or loss on the sale of the assets.
According to [[Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition)]],
:[[Book value per share]]. Common equity divided by the number of shares outstanding.

==Related concepts==
*[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]].

==Related lectures==
*[[Corporate Accounting]]. 

[[Category: American Accounting]][[Category: Articles]]