The difference between the issue price per share of the stock and the par value per share of the stock is credited to:

Question

Quizplus · Accepted Answer

The difference between the issue price per share of the stock and the par value per share of the stock is called "paid-in capital in excess of par" or "additional paid-in capital". This excess amount is credited to the Paid-in Capital in Excess of Par account on the balance sheet. Thus, option C is the correct choice.

The Difference Between the Issue Price Per Share of the Stock