Examlex
No formal journal entry is required to record a stock split.
Cost Method
An accounting method used to value investments, where the investment is recorded at its acquisition cost without recognizing any changes in market value.
Stock Dividend
A company's distribution of extra shares to its shareholders, as an alternative to cash payouts.
Common Stock
Represents ownership shares in a corporation, giving shareholders voting rights and a claim on a portion of the company's profits through dividends.
Market Price
The market price is the current price at which an asset or service can be bought or sold in a open market.
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