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    Bloc-Notes Sans Titre

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    rrttrrthaaaaa
    The document discusses accounting entries for various stock transactions including the initial sale of stock, repurchasing stock, reissuing treasury stock, and paying cash dividends. It notes that for small stock dividends less than 20-25% of par value, the market value is debited and credited to capital stock, while for large stock dividends over 20-25% of par value, par value is debited and credited to capital stock.

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    Bloc-Notes Sans Titre

    Uploaded by

    rrttrrthaaaaa
    9 views3 pages
    The document discusses accounting entries for various stock transactions including the initial sale of stock, repurchasing stock, reissuing treasury stock, and paying cash dividends. It notes that for small stock dividends less than 20-25% of par value, the market value is debited and credited to capital stock, while for large stock dividends over 20-25% of par value, par value is debited and credited to capital stock.

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    Bloc-notes sans titre (2)

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    The document discusses accounting entries for various stock transactions including the initial sale of stock, repurchasing stock, reissuing treasury stock, and paying cash dividends. It notes that for small stock dividends less than 20-25% of par value, the market value is debited and credited to capital stock, while for large stock dividends over 20-25% of par value, par value is debited and credited to capital stock.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    9 views3 pages

    Bloc-Notes Sans Titre

    Uploaded by

    rrttrrthaaaaa
    The document discusses accounting entries for various stock transactions including the initial sale of stock, repurchasing stock, reissuing treasury stock, and paying cash dividends. It notes that for small stock dividends less than 20-25% of par value, the market value is debited and credited to capital stock, while for large stock dividends over 20-25% of par value, par value is debited and credited to capital stock.

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    © All Rights Reserved
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    of 3

    Initial Sale of stock

    cg

    Add paid
    / → pagan,
    1
    Repurchase

    cash I 1
    Reissued p > Reacquired Reissued
    pc Reacquired
    Debit Debit Credit

    Tneaanysran AddPaidi^c|%¥ pI
    Credit

    CASH CASH

    Add paid .
    T S

    -
    Date of Declaration Dividends

    //De
    Retained Earnings -
    ×

    Dividend payable + ×

    Date of Record
    NO JE
    of
    Dare payment

    /casn/Debiᵗ
    payable
    Div -
    ✗

    -
    ×
    Stock Div

    Small < 20-25 → mkt value

    Debit credit

    CS
    f /
    RerainedEonᵈ
    Add paid
    par ✗ nb

    Large > 20-25 → Pan valve

    /fDebit
    Retained Earnings pad ✗ Nb

    CÉ

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