No-par vs Par Stock скачать в хорошем качестве

No-par vs Par Stock

Some companies issue stock that has a par value while other companies issue no-par stock. In both cases, total assets and total stockholders' equity increase as a result of the stock issuance. However, there is a difference in the accounts that are credited based on whether the stock has a par value. For example, let's say a company issues 5,000 common shares with a par value of $2/share and a market value of $40/share. The company would debit the cash account for $200,000 ($40/share * 5,000 shares). In addition, the company would credit the common stock account for $10,000 ($2/share * 5,000 shares) and credit the additional paid-in capital account for $190,000 ($38/share * 5,000 shares). If the company had instead issued the 5,000 common shares as no-par stock with a market value of $40/share, the company would debit the cash account for $200,000 and credit the common stock account for $200,000 (the additional paid-in capital account is not affected by no-par stock). — Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world. — SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS: • A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING • A 44-PAGE GUIDE TO U.S. TAXATION • A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS • MANY MORE FREE PDF GUIDES AND SPREADSHEETS http://eepurl.com/dIaa5z — SUPPORT EDSPIRA ON PATREON *  / prof_mclaughlin   — GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT https://edspira.thinkific.com — LISTEN TO THE SCHEME PODCAST Apple Podcasts: https://podcasts.apple.com/us/podcast... Spotify: https://open.spotify.com/show/4WaNTqV... Website: https://www.edspira.com/podcast-2/ — GET TAX TIPS ON TIKTOK   / prof_mclaughlin   — ACCESS INDEX OF VIDEOS https://www.edspira.com/index — CONNECT WITH EDSPIRA Facebook:   / edspira   Instagram:   / edspiradotcom   LinkedIn:   / edspira   — CONNECT WITH MICHAEL Twitter:   / prof_mclaughlin   LinkedIn:   / prof-michael-mclaughlin   — ABOUT EDSPIRA AND ITS CREATOR https://www.edspira.com/about/ https://michaelmclaughlin.com