Use this accounting resource to improve your accounting knowledge and bookkeeping understanding. All of these accounting terms have been reviewed and are written so they can be understood for a wide range of accountants, bookkeeppers, cpas professionals.
Please pick a letter to proceed to the terms associated with that letter.
An accounting term, which usually refers to a company's historical cost of assets and liabilities less any accumulated write-downs. The book value may have little relationship to market value. Book value of a stock is determined from a company's records, by adding all assets (generally excluding such intangibles as goodwill), then deducting all debts and other liabilities, plus the liquidation price of any preferred issues. The sum arrived at is divided by the number of common shares outstanding and the results is book value per common share. Book value of the assets of a company or a security may have little or no significant relationship to market value.
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