To record the issuance of 10,000 shares of stock for cash. We recording stock issued from the company we the company will receive cash from investors.A journal entry must be recorded when a corporation issues stock. A company issues common stock to raise money, so the debit will always be to cash. The journal entry for issuing stock for cash involves recording the receipt of cash and recognizing the increase in the company's equity. Helping to optimize cash and enhance liquidity for businesses with complex payments and financing needs. Learn more from Treasury Services. A journal entry must be recorded when a corporation issues stock. Record the transaction. Take a look at our Home page.