As you saw in the video, stock can be issued for cash or for other assets. A journal entry must be recorded when a corporation issues stock.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. We recording stock issued from the company we the company will receive cash from investors. A company issues common stock to raise money, so the debit will always be to cash. This video shows how to record a journal entry for a stock issuance. We represent 351 cities and towns and the municipal officials who run them. Do not leave someone with dementia unsupervised if new surroundings may cause confusion, disorientation or agitation.