Shares of common stock are outstanding


Problem:

The following data is available for BOX Corporation at December 31, 2012:

Common stock, par $10 (authorized 15,000 shares) account balance = $100,000

Treasury Stock (at cost $15 per share) account balance = $ 600

Based on the data, how many shares of common stock are outstanding as of December 31, 2012?

  • 9,960 shares
  • 14,960 shares
  • 15,000 shares
  • 10,000 shares

Note: Explain all calculation and formulas.

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Accounting Basics: Shares of common stock are outstanding
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