Definition

Book value of common stock

Book value of common stock is the amount per share that stockholders would theoretically receive if a company’s assets were sold on the balance sheet date. (Found by dividing stockholders equity by the number of common stock shares outstanding.

Share it:  Cite

More from this Section

  • Product costs
    Product costs are costs that are a necessary and integral part of producing the finished ...
  • Honor of notes receivable
    A note is honored when its maker pays it in full at its maturity date. For an interest ...
  • Budget committee
    Budget committee is a group responsible for coordinating the preparation of the budget. Budget ...
  • Internal control
    Internal control consists of all the related methods and measures adopted within an organization ...
  • Master budget
    The term “budget” is actually a shorthand term to describe a variety of budget documents. ...