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Plato tells us that reason alone will fail to show us when the easy way is in fact the harmful way.
Subscriptions Receivable-Common Stock
An account representing amounts due from subscribers who have agreed to buy shares of common stock, not yet paid for.
Paid-In Capital in Excess
Funds received from investors above the par value of the shares issued, also known as additional paid-in capital.
Paid in Capital in Excess
The amount received from shareholders in excess of the par or stated value of the shares, also known as additional paid-in capital or share premium.
Common Stock
A type of equity security that represents ownership in a corporation, with holders potentially entitled to dividends and voting rights.
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