Examlex
What is the journal entry to be recorded by
Stock Dividends
A distribution of additional shares of a company's stock to its shareholders instead of cash.
Par Value
The nominal or face value of a stock or bond as stated by the issuer, often used in the legal capital of a company.
Paid-in Capital
The amount of capital provided by shareholders in exchange for stock, representing the funds raised by issuing shares above the par value.
Treasury Stock
Stocks that have been distributed and subsequently bought back by the issuing corporation, diminishing the number of shares available for trading on the public market.
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