Account used when shares are issued for an amount greater than par value

A) Cash dividend
B) Date of record
C) Stock Dividends Distributable
D) Date of declaration
E) Treasury stock
F) Preferred stock
G) Date of payment
H) Paid-In Capital in Excess of Par

Paid-In Capital Excess

The amount of equity a company generates that is above the par value of its shares, often arising from the initial sale of its stock.

Par Value

A nominal value assigned to a security or stock, often used in accounting to represent the standard or face value.

Shares

Represent units of ownership interest in a corporation or financial asset, providing an equitable distribution of any profits, if declared, in the form of dividends.