Treasury stock is a contra-shareholders' equity account and it shows the total dollar amount a company has paid to its stockholders to repurchase shares of it stock.

Do preferred stockholders receive the share of the company earnings before or after bond interest is paid?

The Declaration on a stock dividend changes to total amount stockholder’s equity of the firm.   True or False

How to find the outstanding comon shares?   This statement is correct. The per-share book value is calculated by dividing the company’s total common equity by the number of outstanding shares of common stock. The book value per share of Blue Hamster Manufacturing Inc.’s stock is the accounting value of assets that the company’s common shareholders would receive if the company was liquidated. It is listed as total common equity on the balance sheet (total assets minus total debt) and is calculated by dividing the value of total common equity by the outstanding shares. In this case, $32,813 million / 50 million shares = $656.26 per share.