2) A firm can legally print any number of shares and sell them to investors. The value of one share is the total dollar value of the entire firm divided by the number of shares issued. Accountants compute the value of a company using the present value equation. Present value is a concept which we covered in the power point slide show. You can learn more about the present value equation in the power point presentation. Again, the price per share is total value of the company divided by the number of outstanding shares. The equation is: Price Per Share = Value of Firm/Number of Share Issued a) Let's say the total value of a company using the present value equation is $100,000. b) Let's say there will be 10,000 shares of stock issued. Some of the stock will go to the investors and some will go to the owner/entrepreneur.