Which Statement Is Correct About the "Single Transaction Method" for Treasury

question 3

Multiple Choice

Which statement is correct about the "single transaction method" for treasury shares?

• A)This method increases the contributed surplus when the repurchased shares are later re-sold.
• B)This method has the same effect on contributed surplus to that of the two transaction method.
• C)This method treats the reacquisition and subsequent sale separately for accounting.
• D)This method increases contributed surplus at the time of re-purchase.

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Definitions:

Force-Field Analysis

Force-Field Analysis is a tool used to identify and analyze the forces that support or hinder a particular change initiative, facilitating decision-making in organizational environments.

Future State

The envisioned or planned condition of an organization, system, or situation at a specific future point in time, highlighting intended improvements or changes.

HRM

Human Resource Management, the strategic approach to managing a company's employees to foster a productive and satisfying work environment.

Strategic Change

The process of implementing significant adjustments in an organization's strategy to respond to internal or external shifts and improve performance.