Stock Options Flashcards
1
Q
Exercise of Options
A
DR: Cash
DR: APIC - Stock Options
CR: Common Stock
PLUG: CR: APIC - in excess of Par (Common Stock)
2
Q
Expiration of Options
A
DR: Cash
DR: APIC - Stock Options
CR: Common Stock
CR: APIC - Common Stock
3
Q
Expiration of Remaining options
A
DR: APIC - Stock Options
CR: APIC - Expired Stock Options
4
Q
Allocation of compensation costs to each year’s operations
A
DR: Compensation Expense
CR: APIC - Stock Options
