medium · Financial Accounting stockholders-equity

A firm repurchases 1,000 shares of its 1 par value common stock for 50 per share, using the cost method. Later, it reissues those shares for 60 per share.

How is the $10,000 'gain' on the reissue recorded?

  1. As a 'Gain on Sale of Investment' in Net Income.
  2. As a reduction in the Treasury Stock account by $60,000.
  3. As a credit to Additional Paid-in Capital (APIC) — Treasury.
  4. As a credit to Retained Earnings.

Sign up free to see the explanation and track your rank →

More Financial Accounting stockholders-equity practice

KomFi Academy — Stop doomscrolling. Get KomFi.

Build your intelligence, anytime, anywhere.

KomFi Academy is a curated training platform with 54,000+ practice questions, 20,000+ flashcards, on-demand video lectures, podcasts, and 4K slide decks across the topics serious professionals study: GMAT, LSAT, MCAT, Investment Banking, Private Equity (LBOs & PE math), Private Credit, Quantitative Finance, Financial Accounting, Asset- Backed Securities, Volume Profile Analysis, Order Flow Trading, Market Microstructure, Volume Spread Analysis, Elliott Wave Theory, Volume-Price Analysis, and Public Offering Frameworks.

What's inside

Topics

View pricing · Read testimonials