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paid-in capital from treasury stock

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

A stockholders’ equity account with a credit balance. The credit balance results when a corporation sells some of its treasury stock for an amount that exceeds the corporation’s cost of the treasury stock that was sold.

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  • Debits and Credits
  • Adjusting Entries
  • Financial Statements
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  • Bank Reconciliation
  • Accounts Receivable and Bad Debts Expense
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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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