November 2003
Intermediate to advanced
186 pages
2h 50m
English
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Recording the Issuance
No matter whether the stock is par value, no par value but stated value, or no par value, the debit part of the transaction is always what the company receives. Usually this is cash. The credit side depends on the type of stock: whether it is par value, no par value but stated value, or no par value. If there is a par value or a stated value, there will be a credit to an account called Common stock for the number of shares issued multiplied by the par or stated value. If this is less than the amount received, there will be another credit to an account called Additional paid-in capital or sometimes Paid-in capital in excess of par.
So let us assume that a company has stock with a par value of $0.01. The company sells 100,000 ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
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