Accounting › Section M · Corporation accounting › Topic M.2
Recording stock issues and treasury stock
When a corporation sells its shares, or buys some of them back, the entries must separate legal capital from everything else investors paid in. A handful of patterns covers cash and non-cash issues, preferred stock and treasury stock.
In this topic
- Where the money goes
- Worked example: issuing par-value stock for cash
- No-par stock
- Issuing stock for assets or services
- Issuing preferred stock
- Treasury stock and the cost method
- Reissuing treasury stock
- Worked example: reissuing above and below cost
- How share counts move
- Common mistakes to avoid
- Key takeaways
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