It depends on the student. If you are a good self-starter, able to hold yourself accountable, and not afraid to ask for help or clarification on the internet, online classes may work just fin for you. However, if you need the accountability of an in person teacher or having a regular class that must be put in your schedule, if you need the interaction of other students and their questions, or if you just need to get out of the house, in class instruction may work best for you.
Paid-in Capital in Excess of Par Value in increased in accounting records when the value of a corporation's shares exceeds the par value of those shares. The latter occurs when investors purchase share from the corporation instead of from other shareholders.
Par is the amount of alcohol the bar keeps stocked on a regular basis.
Common stock holders do not have the right to choose a stock's par value. That accounting decision lies with the company itself.
No, par is par.
Capital Surplus is an accounting term, which may be referred to as Additional paid in capital. This is the additional amount over par value of the shares that is raised by a company.
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All bonds have a stated or "par" value, which is the value that the bond will hold after the bond term is completed at maturity (par value is usually $1000 per bond). When a bond is issued at a discount, it means that a company issued the bond for less than the par value (i.e less than $1000). The original discount is calculated as the difference between the par value and the bond sale price, and it is amortized over the life of the bond.
Par Par Lay was born in 1946, in Burma.
"No Par Value Shares" are a relatively new phenomenon.It literally means that the shares of stock in a company do not have a "Par Value". Please read this entire response as electing to form a company using "No Par Value" shares can create significant tax issues (assuming you are a start-up planning to raise outside capital, but the issue can exist even if this is not your situation).Par Value for Stock is an archaic concept. In "olden" days, companies used to issue (sell) shares of common stock at Par Value, a price below which no other shares could be sold (by the company, secondary sales are a different matter). Back when securities markets were not well regulated, this approach was intended to protect the purchaser and provide a simple accounting method as the par value per share times the shares sold was equal to the amount raised, which appeared on the balance sheet as Paid in Capital or Contributed Capital.Using Par Value can be avoided, but likely should not be. Most states, including Delaware, allow you to form a corporation with "No Par Value" shares, meaning you do not need to assign a Par Value to the stock. It can make the accounting and paperwork a little easier, but we do not recommend going this route because there are potential tax implications (Delaware Franchise Tax for instance), and since Par Value has been used "forever", most legal and accounting materials factor it in already so the idea it can make this stuff easier is debatable. Over time as "No Par Value" becomes more common we expect it will be better to take this approach, but our basic view here is that if it "ain't broke, don't fix it", and Par Value may be archaic, but it ain't broke.Make sure to consult with a good corporate attorney on this and ask them about the tax issues mentioned above.
For accounting purposes, a stock split is typically defined as a stock dividend that exceeds 25%. When a stock dividend is declared at this level or higher, it is treated as a stock split, which affects the par value and the number of shares outstanding without changing the overall equity. In contrast, smaller stock dividends are generally treated as ordinary dividends and may not significantly affect the par value.
Debit the liability (debt) account and credit Common Stock (for the par value of the shares) and Additional Paid in Capital (for the balance).
I think you mean accounting equity? The $9,200 would be split in equity between "capital stock" (the par value of the stock) and in "additional paid in capital" (the amount the stock was purchased for less the par value).