Common stock

From Wikicpa

Common stock usually provides voting rights related to directors and major changes in the activities of the business. It may or may not have s stated par value. Common stock does not usually have a fixed dividend rate but receives dividends only as declared by the board of directors. There may be more than one class of common stock with each having unique voting rights.

Also see

• Preferred stock
• Paid-in capital
• Treasury stock
• Retained earnings