Under the par value method of accounting for treasury stock, the treasury stock is reported on the balance sheet as a deduction from

A) the sum of contributed capital, unrealized capital, and retained earnings
B) retained earnings
C) capital stock
D) contributed capital

Par Value Method

A method in accounting for the transaction of shares, where shares are recorded in accounts at their face or nominal value, often used in transactions related to bonds or share capital.

Treasury Stock

Shares of a company's own stock that it has reacquired from shareholders and holds, reducing the amount of outstanding stock on the open market.

Contributed Capital

The total value of all monetary and non-monetary assets that shareholders have provided to a company in exchange for shares of stock.