Accounting Tools

JULY 13, 2023

Related Courses Accountants' Guidebook Bookkeeping Guidebook The Balance Sheet What is a Capital Surplus? A capital surplus is the additional paid-in capital in excess of par value that an investor pays when buying shares from an issuing entity. Related Articles Capital in Excess of Par

Bookkeeping 40

Bookkeeping Accounting Accounting 40

Accounting Tools

JULY 30, 2023

Capital in excess of par is the amount paid by investors to a company for its stock , in excess of the par value of the stock. Since par value is usually a very small amount per share, such as $0.01, most of the amount paid by investors is usually classified as capital in excess of par.

Financial Statements 75

Financial Statements Accounting Accounting 75

Accounting Tools

APRIL 14, 2024

The restriction will then decline as the dividends are paid off. Another reason is that a lender will not allow the company to pay any dividends until a loan has been paid off, thereby improving the odds of loan repayment. However, these restrictions may not be legally binding if investors are determined to be paid a dividend.

General Ledger 40

General Ledger Financial Statements Accounting Accounting 40

Accounting Tools

AUGUST 3, 2023

Related Courses Bookkeeper Education Bundle Bookkeeping Guidebook What is Paid-In Capital? Paid-in capital is a component of a company’s equity , and contains the amounts received from investors when they buy shares directly from the company.

Bookkeeping 40

Bookkeeping Accounting Accounting 40

Accounting Tools

DECEMBER 8, 2023

Related AccountingTools Courses The Balance Sheet The Interpretation of Financial Statements Earned Capital vs. Paid-In Capital Earned capital is not the same as paid-in capital. Paid-in capital is the amount of funds paid into the company by investors (above the par value , or stated value, of the stock).

Financial Statements 40

Financial Statements Accounting Accounting 40

Accounting Tools

NOVEMBER 5, 2023

Accumulated retained earnings are the earnings of a business that have piled up since its inception, rather than being paid to shareholders in the form of dividends or some other form of distribution. Related Articles Appropriated Retained Earnings Negative Retained Earnings Restricted Retained Earnings Unappropriated Retained Earnings

Accounts Receivable 40

Accounts Receivable Accounts Receivable Account Receivables Tax 40

Accounting Tools

SEPTEMBER 11, 2023

It can be a separate account within the stockholders' equity section of the balance sheet , or it can be split between an additional paid-in capital account and a common stock account. Terms Similar to Contributed Capital Contributed capital is also known as paid-in capital. Receive fixed assets for stock.

Accounts Receivable 40

Accounts Receivable Accounts Receivable Account Receivables Auditing 40