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Accounting for Common Stocks: Basic Terms

In this video, we explain accounting for common stocks. Start your free trial: https://farhatlectures.com Common Stocks: Basic Terms Common stock represents ownership in a corporation, giving shareholders voting rights and a share in the company's profits through dividends. Below are key terms related to common stock: Key Terms in Common Stock Par Value – A nominal value assigned to a share, often set at a minimal amount. Market Value – The price at which a stock is bought and sold in the stock market. Authorized Shares – The maximum number of shares a corporation is allowed to issue. Issued Shares – The number of shares that have been distributed to investors. Outstanding Shares – Shares currently held by investors, excluding treasury stock. Treasury Stock – Shares repurchased by the corporation, reducing the number of outstanding shares. Dividends – Payments made to shareholders from company profits, though not guaranteed. Voting Rights – Common shareholders can vote on corporate decisions, such as electing directors. Capital Gains – Profit earned when selling a stock at a higher price than its purchase price. Stock Split – A corporate action that increases the number of shares while reducing the price per share, maintaining the total value. Reverse Stock Split – The opposite of a stock split, reducing the number of shares while increasing their price. Conclusion Common stock provides ownership in a corporation, with the potential for financial gains and voting rights. Understanding these basic terms helps investors make informed decisions. #accountingtutorials #accountingmajor #accountingstudents