how is the book value per share calculated? quizlet
1 Just like accounts for assets and liabilities, the entries in ownersâ equity accounts are for the actual, historical transactions of the business. 2  One value of the ownership shares for both public and private businesses is book value per share. You calculate the book value per share for a business as follows: Ownersâ equity Ã· Number of stock shares outstanding = Book value per share. The business shown in the figure has issued 8.5 million capital stock shares. The book value of its $217.72 million ownersâ equity divided by the number of stock shares gives a book value per share of $25.61.