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acctransactions

8 cards·by brainism
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stock repurchase
-cash = -treasury stock
common stock issuance
+cash = +common stock + apic
reissue
+cash= +treasury stock +apic
grant stock options
+deferred tax asset = +apic - re (-wages expense + tax expense = -net income))
exercise of stock options
+cash = +apic
tax effect of exercised stockoptions
-deferred tax asset = -taxes payable
issuance of restricted stock
0 = +common stock +apic -deferredcompensation
compensation expensefor restrictedstock
0 = +deferredcompensation -retained earnings (-wage expense))