Examlex
When criminal intent or another mental element is an essential element of a crime, the state has the burden of proving the required element. Explain two ways that proof of this element may be made. Provide examples.
Journal Entries
The method by which financial transactions are recorded in an accounting system, typically involving a debit to one or more accounts and a credit to another in equal amounts.
Shares Outstanding
The total number of shares of a corporation's stock that are currently owned by all its shareholders, including share blocks held by institutional investors and restricted shares owned by the company’s officers and insiders.
Par Value
A nominal value assigned to a share of stock in the charter of a corporation, which is the minimum legal capital per share.
Common Share
A unit of equity ownership in a corporation, granting holders voting rights and a share in the profits through dividends.
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