Common Stock
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Description
Equity without priority for dividends or in bankruptcy.
It is a type of share capital that possesses the basic rights of ownership, including the right to vote. Represents the residual element of ownership in a corporation.
Concept Prerequisite
Wikipedia Reference
http://en.wikipedia.org/wiki/Common Stock
Learning Material
Covered in Topic(s)
| Business Organizations |
| Stock Valuation |
| Stockholders Equity: Paid in Capital |