No additional investments in common stock were made during the year. Fulton Financial Corporation (NASDAQ: FULT) (the "Corporation") today announced that it commenced an underwritten public offering of shares of its common stock.Master Issuing Common Stock for Assets or Services with free video lessons, step-by-step explanations, practice problems, examples, and FAQs. When a company issues shares of common stock, it gets money from investors, increasing the common stock balance in its financial records. This video explain accounting for common stock. Common stock is a security that represents ownership in a corporation. Common stock is recorded in the books at par. No matter what you sell it for, it's recorded at par. Although issuing common stock often increases cash flows, it doesn't always. Stock issuance impacts cash, common stock, and paidin capital accounts on the balance sheet.