Treasury Stock Par Value Method September 2016

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PAR VALUE METHOD uraccounted4accounting.com

Transcript of Treasury Stock Par Value Method September 2016

Page 1: Treasury Stock Par Value Method September 2016

TREASURY STOCK

PAR VALUE METHOD

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Alternative

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Alternative> Issuance

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Alternative> Issuance< Issuance

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"ISSUANCE"

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SELLMY

STOCK

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"REPURCHASE"

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BUYIT

BACK

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ALTERNATIVE

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COSTMETHOD

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DR: T-Stock   CR: Cash

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TREASURY STOCK

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CONTRAEQUITY

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PAR VALUE METHOD

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CR:  Cash

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PAR VALUE METHOD

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CR:  CashDR:  T-Stock

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PAR VALUE METHOD

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CR:  CashDR:  T-StockDR:  APIC

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DEBITOR

CREDIT?

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DEBIT

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RETAINEDEARNINGS

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CREDIT

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APIC

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DR: Cash $4,000   CR: Common Stock $250   CR: APIC            $3,750

EXAMPLE:ORIGINAL ISSUANCE

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REPURCHASE

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$120 * 50=

$6,000

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   CR: Cash             $6,000

   

ENTRY

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   CR: Cash             $6,000DR: T-Stock  $250

   

ENTRY

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   CR: Cash             $6,000DR: T-Stock  $250DR: APIC   $3,750   

ENTRY

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   CR: Cash             $6,000DR: T-Stock  $250DR: APIC   $3,750   

ENTRY

?????

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   CR: Cash             $6,000DR: T-Stock  $250DR: APIC   $3,750DR: R/E     $2,000   

ENTRY

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REPURCHASE

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$60 * 50=

$3,000

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   CR: Cash             $3,000DR: T-Stock  $250DR: APIC   $3,750      

ENTRY

?????

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   CR: Cash             $3,000DR: T-Stock  $250DR: APIC   $3,750   CR: APIC T-Stock  $1,000   

ENTRY

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R e c a p o f w h a t w e c o v e r e d :

Par value or costmethod

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R e c a p o f w h a t w e c o v e r e d :

Par value or costmethodNet debit to retainedearnings

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R e c a p o f w h a t w e c o v e r e d :

Par value or costmethodNet debitto Retained EarningsNet credit to APIC T-Stock

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