Common Paid-In Capital in Excess of Par Value

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Common Paid-In Capital in Excess of Par Value is the difference between what stockholders invest and par value. This amount is not credited to the Common Stock account.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Common Paid-In Capital in Excess of Par Value. Difference between what stockholders invest and par value. This amount is not credited to the Common Stock account.

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