Inflammatory bowel disease symptoms vary, depending on the severity of inflammation and where it occurs. Symptoms may range from mild to severe. You are likely to have periods of active illness followed by periods of remission. Signs and symptoms that are common to both Crohn's disease and ulcerative colitis include: 1  Diarrhea. 2  Diarrhea is a common problem for people with IBD. 3  Fever and fatigue. 4  Many people with IBD experience a low-grade fever. 5  You may also feel tired or have low energy. 6  Abdominal pain and cramping.
Exam note: CPA exams in the past have listed a firm's treasury stock in the investment section of the balance sheet in questions calling for the candidate to identify errors. This requires the candidate to recognize that treasury stock is not an asset of the firm. It is reported as a contra-owner's equity account. These questions are solved by reducing the investment account by the amount recorded as treasury stock, and reinstating the treasury stock account as a reduction from total OE.
Resales of Treasury Stock. Now imagine that the company sells those same shares out of treasury stock. Say it gets $35 for each share, for a total of $3,500. The first thing it does is increase the cash balance on the asset side by $3,500. Then it accounts for the transaction in the equity section. First, it reduces treasury stock, but only by $3,000 -- not the full $3,500. When shares come out of treasury stock, the effect on the account balance has to be the same as when they went in, which in this case was $3,000.