what is all considered common stock for accounting
What is common stock? What is common stock? Common stock is the type of ownership interest (expressed in shares) that exists at every U.S. corporation. (A relatively few corporations will have preferred stock in addition to the common stock.) The owners of common stock are known as common stockholders, common shareholders, or simply as stockholders or shareholders. Common Stock is also the title of the general ledger account that is credited when a corporation issues new shares of common stock. (The amount of the credit will depend on the state's regulations.) The balance in Common Stock will be reported in the corporation's balance sheet as a component of paid-in capital, a section within stockholders' equity.