Subscribed share capital stock is that capital for which investors actually paid money or subscribed while unsubscribed capital is that part of issued capital for which nobody subscribed or nobody purchased stocks.
Generally in the format of: Cash (cash paid up front) Common Stock Subscribed Receivable (remaining amount due) Common Stock Subscribed (Temporary 'Legal Capital' Account) Additional Paid In Capital - Common When fully paid, post: Cash (cash paid) Common Stock Subscribed Receivable Common Stock Subscribed Common Stock
1 - Authorized capital 2 - Subscribed capital 3 - Paid up capital
Retained earning only increased due to prior year operating profits and that's why it has no effect of any kind of additional capital introduced which directly increase the subscribed or paid up capital and not retained earnings.
Treasury stock is contra of capital stock used by company to purchase own capital stock to reduce the paid in capital.
Capital stock is part of liability
Generally in the format of: Cash (cash paid up front) Common Stock Subscribed Receivable (remaining amount due) Common Stock Subscribed (Temporary 'Legal Capital' Account) Additional Paid In Capital - Common When fully paid, post: Cash (cash paid) Common Stock Subscribed Receivable Common Stock Subscribed Common Stock
25%
The subscribed capital stock account is only issued when fully paid. The initial entry will require a debit to cash and subcription receivable account with a corresponding credit to 'Subcribed Capital Stock' and APIC (add'l paid in capital) if issued above par. Now, when it is presented in the financial statements, the subcribed capital stock will be added to the common stock issued and fully paid. However, the account will also be reduced by the subscription receivable balance. Take note: When the subscription receivable is expected to be paid in the current period, it will presented under trade and other receivables, as a part of current assets.
stock subscribed but not paid
1 - Authorized capital 2 - Subscribed capital 3 - Paid up capital
Subscribed capital refers to the portion of a company's authorized capital that has been reserved by shareholders through subscription, but may not have been fully paid in yet. It represents the maximum amount of capital that can be called upon by the company for subscription.
cash dividends due on delinquent stock shall first be applied to the unpaid balance on the subscription, plus costs and expenses. stock dividends shall be withheld from the delinquent stockholder until his unpaid subscription is fully paid.
Retained earning only increased due to prior year operating profits and that's why it has no effect of any kind of additional capital introduced which directly increase the subscribed or paid up capital and not retained earnings.
Treasury stock is contra of capital stock used by company to purchase own capital stock to reduce the paid in capital.
Capital stock is part of liability
Capital Stock (A+)
Capital received from investors for stock, equal to capital stock plus contributed capital. also called contributed capital. also called paid-in capital.