Reissuance of Treasury Shares

Learn to record journal entries to record reissuance of treasury shares at more than cost and at less than cost.

Reference: Intermediate Accounting Volume 2 by Sir Conrado T. Valix, Sir Jose F. Peralta, and Sir Christian Aris M. Valix

Time stamps:
00:00 Treasury Shares
04:14 Accounting for Treasury Shares
07:21 Reissuance of Treasury Shares
08:49 Reissuance at More Than Cost (Case A: Cost, P20/per share; Par Value P15/per share; Reissuance P25/per share)
14:17 Query: Reissuance at Less Than Cost. Assume same information in Case A, except Reissuance P18/share
17:02 Reissuance of Treasury Shares (Case B: Cost, P20/per share; Stated Value P20/per share; Reissuance P25/per share)


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