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Issuing No Par Value Stock definitions

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  • Common Stock
    Equity account representing ownership shares issued by a corporation, credited with all proceeds when no par value is assigned.
  • No Par Value
    Characteristic of stock issued without a nominal or face value, simplifying accounting entries by eliminating par-related calculations.
  • Journal Entry
    Formal accounting record documenting the transaction of issuing shares, showing debits and credits for cash and equity accounts.
  • Additional Paid-In Capital
    Equity account used for amounts received above par value; not used when stock has no par value.
  • Proceeds
    Total cash received from the sale of shares, fully credited to the common stock account when no par value exists.
  • Selling Price
    Amount per share or total amount received from investors for issued stock, used to calculate total proceeds.
  • Shares
    Units of ownership in a corporation, representing a claim on part of the company’s assets and earnings.
  • Equity
    Ownership interest in a corporation, increased by proceeds from issuing common stock.
  • Cash
    Asset account increased by the amount received from issuing shares, representing funds raised from investors.
  • Stockholders’ Equity
    Section of the balance sheet reflecting owners’ claims, increased by issuing common stock.
  • Debit
    Accounting entry that increases assets such as cash when shares are issued.
  • Credit
    Accounting entry that increases equity accounts, such as common stock, when shares are issued.
  • Per Share Amount
    Price assigned to each share in a stock issuance, used to determine total cash received.
  • Balance Sheet
    Financial statement where stockholders’ equity and common stock accounts are reported after stock issuance.
  • Asset
    Resource owned by a company, such as cash, increased by proceeds from issuing stock.