Examlex
A PRIMARY consideration in assigning a cost to a responsibility centre is:
Stockholders' Equity
Stockholders' Equity represents the owners' claim after all liabilities have been deducted from total assets. It's also known as shareholders' equity or equity.
Par Value
A nominal or face value assigned to a share of stock by the company's charter, unrelated to the market value.
Paid-In Capital
The amount of money that a company has received from shareholders in exchange for stock, exceeding the par value of the shares.
Common Stock
A type of equity security that represents ownership in a corporation and entitles holders to vote on corporate matters and receive dividends.
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