Examlex
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Par Value
The stated or principal value of a bond, stock share, or coupon as specified on its certificate or document.
Journal Entries
Journal entries are the record of financial transactions in the accounting books, detailing debts and credits for each account affected by the transaction.
Paid-In Capital
Funds raised by a company from equity, and not from ongoing operations, reflected on the balance sheet.
Treasury Stock
Shares that were once outstanding and have been bought back by the issuing company, reducing the amount of stock on the open market.
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