Difference between revisions of "Paid-In Capital from Treasury Stock"
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Revision as of 19:18, 20 December 2018
Paid-In Capital from Treasury Stock is stockholders' equity account that records amounts more or less than par value of treasury stock sold. The balance of this account can never be negative.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Paid-In Capital from Treasury Stock. Stockholders' equity account that records amounts more or less than par value of treasury stock sold. The balance of this account can never be negative.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. 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.
