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.
more than the cost of treasury stock, the difference between the amount received and the cost of the treasury stock is credited to additional paid-in capital. less than the cost of treasury stock, the excess of cost of treasury stock over the amount received is debited to discount on capital account. Example. A company issued 10,000 shares of common stock of $5 par value and received $53,000 cash. The company then purchased back 900 shares out of those at $6 per share. The company then resold 500 shares from treasury stock at $6.50 per share. Pass journal entries to record the above transactions.