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Business & farm
For most businesses people issue stock as $1 par value and according to the percentage of ownership each partner has in the business. This is something you determine when you start a company. The par value of the stock issued can be any amount that you would like it to be since it is a privately held company.
You may not have Additional Paid in Capital if you are calling the money the partners put in as a loan to the company. If you are going to classify the money from the partners as loan you should have documentation showing that it is a loan and the terms of the loan being repaid along with a stated interest rate.
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March 14, 2020
8:00 AM