The Excess of the Issuance Price Over the Stated Value

question 223

Multiple Choice

The excess of the issuance price over the stated value of a no-par common stock should be credited to the

• A) Common Stock account.
• B) Preferred Stock account.
• C) Additional Paid-in Capital.
• D) Treasury Stock.

---

Definitions:

Effective Reinforcer

A stimulus that, when presented after a behavior, significantly increases the likelihood of that behavior occurring again in the future.

Cognitive Dissonance

A psychological discomfort experienced when holding two or more conflicting beliefs, values, or attitudes typically leading to a change in beliefs or behaviors to reduce the discomfort.

Social Learning Theory

A theory that suggests people can learn new behaviors and information through observing others, emphasizing the importance of modeling, imitation, and social reinforcement.

Imitation and Modeling

The act of mimicking the behavior, gestures, or speech of others as a method of learning, often a key process in the development of social skills and behaviors.