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Generally Accepted Accounting Principles

Summary Of: Capital surplus

Capital surplus is used to account for any funds the issuing firm has received over and above... common stock issued and paid plus capital surplus represent the total amount actually paid by investors for shares when issued... will generally not have any form of capital surplus on the balance sheet... Some other scenarios of causing Capital Surplus include Government donate a piece of land to the company... Capital Surplus and Proprietorship Reserves...

Encyclodia Page On: Capital surplus

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This article is licensed under the GNU Free Documentation License. It uses material from the Wikipedia article "Capital surplus".