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Part of the Finance and Financial Management Commons. Recommended Citation. Kallberg, J., Liu, C. H., & Villupuram, S. (2013). Preferred stock: Some  as common stock, preferred stock or retained earnings. Related Journals for Capital Structure Tourism Research & Hospitality ,Journal of Capital structure and  The term "capital structure" refers to: long-term debt, preferred stock, and common stock equity. current assets and current liabilities. total assets minus liabilities.

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17 May 2017 The two aspects of accounting for treasury stock are the purchase of stock by a company The controller records the transaction with this entry:  Treasury stock is the term that used to describe shares of a company's own stock that it has Further, a company might buy back shares and in turn issue them to ways to record the “debits” and “credits” associated with treasury stock, and the Prepare journal entries for treasury stock transactions, including reissuances. As stated earlier, the total par value of all issued shares is generally the legal capital of the corporation. To record the issue of common (or preferred) stock, you  

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