Common Stock Subscribed

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Common Stock Subscribed is a temporary stockholders’ equity account that records at par value stock that has been subscribed to but not fully paid for.


Definitions

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

Common Stock Subscribed. Temporary stockholders’ equity account that records at par value stock that has been subscribed to but not fully paid for.

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