The par value of shares issued is normally recorded in the:

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The par value of shares issued is typically recorded in the Common Stock account, as it represents the legal capital of the company. Additional Paid-in Capital considers the amount contributed by shareholders in excess of the par value, while Retained Earnings account reflects the company's accumulated earnings over time. Treasury Stock account is used to record shares that have been repurchased by the company.

The Par Value of Shares Issued Is Normally Recorded in The