Section 2
Stock Transactions
Book
Version 3
By Boundless
By Boundless
Boundless Accounting
Accounting
by Boundless
4 concepts
![Thumbnail](../../../../../../figures.boundless-cdn.com/12147/square/specimen-stock-certificate.jpeg)
Issuing Stock
The amount of issued stock is based on a company's authorized shares, or the maximum number of shares authorized for issue to shareholders.
![Thumbnail](../../../../../../figures.boundless-cdn.com/12148/square/specimen-stock-certificate.jpeg)
Employee Stock Compensation
An employee stock option (ESO) is a call (buy) option on a firm's common stock, granted to an employee as part of his compensation.
![Thumbnail](../../../../../../figures.boundless-cdn.com/12069/square/tion-of-stereoscopic-views.jpeg)
Repurchasing Stock
A stock repurchase is the reacquisition by a company of its own stock for the purpose of retirement or re-issuance.
![Thumbnail](../../../../../../figures.boundless-cdn.com/12146/square/men-stock-certificate-1971.jpeg)
Treasury Stock
Treasury stock is a company's issued and reacquired capital stock; the stock has not been retired and is legally available for reissuance.