Under the cost method of recording treasury stock, the cost of treasury stock is reported at the end of the Stockholders' Equity section of the balance sheet . Treasury stock will be a deduction from the amounts in Stockholders' Equity.
Treasury stock is the 游戏电竞线上外围APP v5.2 result of a corporation repurchasing its own stock and holding those shares instead of retiring them.
In the general ledger there will be an account Treasury Stock with a debit balance. (At the time of the purchase of treasury stock, the corporation will debit the account Treasury Stock and will credit the account Cash .)