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Common Stock
Shares entitling their holder to dividends that vary in amount and may even be missed, depending on the fortunes of the company.
Journal Entry
A record that captures the financial impact of a business transaction in the accounting system.
Stock Issuance
The process of making new shares available for sale by a company, often to raise capital.
Credit To
An accounting entry that increases the balance of liabilities, equity, or revenue accounts, or decreases the balance of assets or expense accounts.
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