Common Stock

Accounting Terms Dictionary

Select a letter below to view all accounting terms that begin with that letter.

Common Stock

The common stock account reflects the assets that investors have contributed to the business.

If a person wrote a check for $40,000 to start a corporation, the corporation would record $40,000 in its bank account and $40,000 as common stock. The $40,000 represents the ownership interest the investors have in the company as a result of their initial investment.

There is currently no content classified with this term.

Get instant access to step-by-step instructions on how to apply and sit for the CPA Exam.

Expected or Past Undergrad Graduation Date*

When Do You Plan to Start Studying?