As you saw in the video, stock can be issued for cash or for other assets. All common stock issued was for cash.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. 1) Using the information given below (Trial Balance as of Feb. 28), enter the beginning balances in the T- Accounts in the Accounting Records Package. "Issue" means to sell the shares of stock for the first time. If the company issues only one type of stock, it is common stock. 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. The PRCA is the number one official source for rodeo news, events, schedules, past results and other rodeo-related information.