[ADV] Stock Subscriptions 회계처리

Conditions

1. 1,000 Shares

2. Sales price $100

3. Par value $25

> 청약시 (Sale of Subcriptions)

Subscriptions receivable  100K

                  Common Stock subscribed 25K

                  APIC                                        75K

> 잔금납입시 (Collection of Subscriptions)

    현금 90,099만 납부 가정

Cash 90,099

                  Subscriptions Receivable 90,099

> 주식발행시(Issuance of Stock)

Common Stock subscribed  22.5K

                  Common Stock  22.5K