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