What do we mean by additional paid-in capital


Problem

A. Looking at the various accounts that might be listed under the Stockholders' Equity section of a balance sheet, explain the basic differences between common stock, preferred stock, and treasury stock.

B. Preferred stock-What is it? Why do companies issue this type of stock?

C. In the context of recording a journal entry for a stock issue, either common or preferred, what do we mean by additional paid-in capital? What exactly are these excess accounts? What's their purpose?

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Accounting Basics: What do we mean by additional paid-in capital
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