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Journal Entries
The recordings of financial transactions in the bookkeeping system of a business, which include the debits and credits affecting the company's accounts.
Par Value
The nominal or face value of a share of stock as designated by the issuing corporation, playing a role in legal capital requirements.
Fair Value
The estimated market price of an asset or liability based on current market conditions and mutually agreed-upon conditions by a buyer and a seller.
Stock Issuance Costs
Expenses incurred by a company while issuing new shares of stock, including legal, accounting, and underwriting fees.
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