View source for Book value per share of common stock

[[Book value per share of common stock]] is common stockholders' equity divided by the number of shares of common stock outstanding. It is the recorded amount for each share of common stock outstanding.

==Definitions==
According to [[Managerial Accounting by Braun, Tietz (5th edition)]],
:[[Book value per share of common stock]]. Common stockholders' equity divided by the number of shares of common stock outstanding. It is the recorded amount for each share of common stock outstanding.

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