What is the difference between the Common Stock Subscribed account and the Subscriptions Receivable-Common Stock account?

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What is the difference between the Common Stock Subscribed account and the Subscriptions Receivable-Common Stock account?
Common Stock
Common stock is an equity component that represents the worth of stock owned by the shareholders of the company. The common stock represents the par value of the shares outstanding at a balance sheet date. Public companies can trade their stocks on...
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College Accounting Chapters 1-30

ISBN: 978-0077862398

14th edition

Authors: John Price, M. David Haddock, Michael Farina

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