As you saw in the video, stock can be issued for cash or for other assets. We recording stock issued from the company we the company will receive cash from investors.The journal entries are similar to those for issuing stock for cash. In this case, the value of either the stock or the asset must be known. Additional paid-in capital (APIC) is the plug. Treasury stock implies that a company owns shares of itself. However, owning a portion of one's self is not possible. A warrant is an order to buy or sell a security, such as a stock or bond, at a specific price. Get the details on warrants in this article. "Issue" means to sell the shares of stock for the first time.