The problem is that the speed of light is believed to be the highest speed at which something can travel, so it is unlikely that we will be able to travel into the past. As an object nears the speed of light, its relativistic mass increases until, at the speed of light, it becomes infinite.
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.
The calculation is based on the average cost per unit of inventory for particular accounting period. The following formula is used to calculate Average Cost per Unit under the Weighted Average Method: Average Cost per Unit = (Beginning Inventory + Purchases (in money)) Ã· (Beginning Inventory + Purchases (in units)).or example, you sell books. The weighted average cost is $30.00 USD per book ($4500 USD/150 books according to the formula above used to calculate Average Cost per Unit). So the inventory price $30 USD will be the same for each book bought, the actual price of one book is $27 USD while another book was sold at $32 USD.