RESIDUAL EQUITY THEORY Definition

Bookmark and Share

RESIDUAL EQUITY THEORY is the theory that common stockholders are considered to be the real owners of the business, i.e., Assets - Liabilities - Preferred Stock = Common Stock.

Learn new Accounting Terms

LISTING is a written contract between an agent and a principal giving authorization to the agent to perform services for the principal involving the principal's property; or, a record of a property for sale by a broker who has been authorized by the owner of the property to be sold.

MACRS is Modified Accelerated Cost Recovery System.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.