Earnings Per Share (EPS)is Calculated As

Multiple Choice

Earnings per share (EPS) is calculated as:

A) net income divided by the number of shares of common stock issued at the end of the year.
B) net income divided by the number of shares of common stock outstanding at the end of the year.
C) net income divided by the average number of shares of common stock outstanding throughout the year.
D) net income divided by the average number of shares of common stock issued throughout the year.