We recording stock issued from the company we the company will receive cash from investors. This video shows how to record a journal entry for a stock issuance.Therefore, there is no journal entry for a stock authorization. Shares issued is the number of shares a corporation has sold to stockholders for the first time. A stock dividend is a distribution of cash or shares to a company's shareholders. Associations and individuals desiring to do business in Pennsylvania generally must file in the. A journal entry must be recorded when a corporation issues stock. The holder of a warrant has the right to purchase a specified number of shares of stock at a stated price before an expiration date. Pennsylvania Notaries are not required to take a signer thumbprint or record the document date for a journal entry.