Capital Surplus

Business, Legal & Accounting Glossary

  1. Home
  2. Glossary
  3. Define: Capital Surplus

Definition: Capital Surplus

Quick Summary of Capital Surplus

Balance sheet item under shareholders’ equity. Increases by the value above an original par value per share that newly issued shares are sold for. The amount of the raised equity capital that fall within the original par value per share increase the stock capital line item.

Cite Term
Sources
Related Phrases

Cite Term

To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
https://payrollheaven.com/define/capital-surplus/
Modern Language Association (MLA):
Capital Surplus. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. February 28, 2021 https://payrollheaven.com/define/capital-surplus/.
Chicago Manual of Style (CMS):
Capital Surplus. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. https://payrollheaven.com/define/capital-surplus/ (accessed: February 28, 2021).
American Psychological Association (APA):
Capital Surplus. PayrollHeaven.com. Retrieved February 28, 2021, from PayrollHeaven.com website: https://payrollheaven.com/define/capital-surplus/

Definition Sources

Definitions for Capital Surplus are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 26th April, 2020 | 3 Views.