The Entry to Record the Issuance of Common Stock at a Price

question 171

Multiple Choice

The entry to record the issuance of common stock at a price above par includes a debit to

• A) Organizational Expenses
• B) Common Stock
• C) Cash
• D) Paid-In Capital in Excess of Par-Common Stock

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Definitions:

Discriminative Stimulus

A stimulus in the presence of which a particular response will lead to a reinforcement (or punishment) in operant conditioning, essentially signaling the availability of reinforcement.

Avoidance Learning

A learning process in which an individual learns a behavior or response to avoid an unpleasant or harmful stimulus.

Aversive Event

An unpleasant or undesirable event that causes a negative reaction in an individual, often used in psychology to study behaviors and conditioning.

Organism

A living entity that can function independently, including animals, plants, fungi, microorganisms, and in some contexts, viruses.