Here's a step-by-step guide with examples! In this post, we'll take a look at the journal entry for issuing shares at a premium and provide an example to help illustrate the concept.Prepare the general journal entry to record this transaction. IF the company sells the shares for less than the par value, then you would debit APIC. This video shows how to record a journal entry for a stock issuance. Access study documents, get answers to your study questions, and connect with real tutors for ACC 2013 : accounting two at University of Texas, San Antonio. The fair value of each class of equity securities may be different than the amounts stipulated in the purchase agreement. The PRCA is the number one official source for rodeo news, events, schedules, past results and other rodeo-related information. Get your refund status. The University of Phoenix is an online college that is accredited, affordable, and has degrees that align to careers.