Sales (Placement) shares issued by the corporation

Sales (Placement) shares issued by the corporation will be able to obtain economic benefits or other benefits for companies that made ??with cash or other corporate assets owned by companies other than cash, the sale of the shares can be sold to other corporation at a price of nominal or above nominal value , so if sales showed above the nominal value of the company will make a profit (premium), and if the loss would gain loss (discount).
On this occasion what if the registration of the sale of shares, to clarify again, I will give an example in order to understand more clearly, illustrative examples:
A company established in 2009 with capital of the company amounted to $ 1,500,000 which consists of: 1000 shares with a nominal @ $ 1000 per share = $ 1,000,000 with a 10% preferred stock, and the company also has 1000 ordinary shares @ par $ 500 per share to = $ 500,000. and the transaction as follows:
1. The company sold 200 preferred shares at a price of $ 1,000 per share and the company also sold 200 shares of common stock at a price of $ 500 per share the journal entries to be recorded is the cash will be debited for $ 300,000 while the preferred stock and common stock credited to their respective recorded of $ 200,000 and $ 100,000.
2. The company sold 200 preferred shares at a price of $ 1000 exchange rate 110 and 200 shares of common stock at a price of $ 500 per share, then the journal is recorded into cash will be debited for $ 320,000 (110/100 x 200 x nominal $ 1,000 = $ 220,000 then added with 200 shares x $ 500 = $ 100 000 and a total of $ 320,000), while the preferred stock will be credited for $ 200,000, the premium on the stock of $ 20,000 and common stock for $ 100,000.
3. The Company sold 100 shares of preferred stock at a price of $ 1000 exchange rate 90 (exchange rate below 100%), the journal recorded is the cash and discount on stock will be record in debited for $ 90,000 and $ 10,000 (9/100 x 100 x nominal $ 1,000 = $ 90,000 ) while common shares that will be credited is $ 100,000.
4. The Company exchanged 100 shares of preferred stock at a price of $ 1000 nominal with the cost of land for $ 110,000, then to record the journal is Land will be debited for $ 110,000 while the preferred stock and premium on stock will be credited for $ 100,000 and $ 10,000.

Shares issued will usually be sold to investors, from the example above would indicate the recording cash increased by the sale of shares by the company and will also affect the capital increase recorded on the capital account of the sale of shares credited.

Recording the sale of shares (rate above 100%) will provide income, and profits will be recorded in the premium on the stock, while if the sale of shares (rate below 100%), the company will suffer losses and will be a discount on the stock. For premium on the stock and the discount on stock will be reported in the balance sheet group shareholders equity under share capital

Sale of shares can also be done with the first book to publishers with certain advances. Sale of shares in this way will be debited on account of cash and stock subscriptions receivable will be credited while the stock was subscribed for by the par value, of course, in this way the company will also be able to experience profits and losses.