Book Value Per Common Share Equals

Book value per common share equals

A) total common shareholders' equity divided by the number of shares outstanding on the date of the balance sheet.
B) total common shareholders' equity divided by the weighted-average number of shares outstanding during the accounting period.
C) total common shareholders' equity divided by the number of shares outstanding on the beginning date of the income statement.
D) total shareholders' equity divided by the number of shares outstanding on the date of the balance sheet.
E) total shareholders' equity divided by the weighted-average number of shares outstanding during the accounting period.