As you saw in the video, stock can be issued for cash or for other assets. "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. 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. We recording stock issued from the company we the company will receive cash from investors. Prepare the general journal entry to record this transaction. A stock dividend is a distribution of cash or shares to a company's shareholders. A company issues common stock to raise money, so the debit will always be to cash.