What if there are 2 market value mentioned like 'market value-declaration date' & 'market value-distribution date'? What should we use here in order to debit a stock dividends account?
The $5 par is an arbitrary value that is assigned to this company's stock. You can read more about par here: See "Par Value of Stocks" www.investopedia.com/terms/p/parvalue.asp "Outstanding" means that the stock is in the hands of the public. If the company decided to buy back its own shares from the public, that would decrease the number of shares that are outstanding.
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What if there are 2 market value mentioned like 'market value-declaration date' & 'market value-distribution date'? What should we use here in order to debit a stock dividends account?
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In this question what is 5$ par common stock outstanding
The $5 par is an arbitrary value that is assigned to this company's stock. You can read more about par here:
See "Par Value of Stocks"
www.investopedia.com/terms/p/parvalue.asp
"Outstanding" means that the stock is in the hands of the public. If the company decided to buy back its own shares from the public, that would decrease the number of shares that are outstanding.