Source-of-capital approach

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Source-of-capital approach is method of preparing Paid-In Capital by listing classes of stockholder sources of capital. Legal capital approach Method of preparing Paid-In Capital by listing the legal section first.


Definitions

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

Source-of-capital approach. Method of preparing Paid-In Capital by listing classes of stockholder sources of capital. Legal capital approach Method of preparing Paid-In Capital by listing the legal section first.

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