How to Calculate Par Value of Common Stock (3 Steps)

Look through the company's financial statements for the balance sheet. It should have three sections: assets, liabilities and shareholders' equity. Go to the shareholders' equity section of the balance sheet. Sometimes the company uses the term 'stockholders' equity,' which means the same thing.
Identify the line referring to the company's issuance of common stock. It will say something such as 'book value of common shares outstanding' or 'book value of common shares.' This line will also provide the number of shares outstanding and the par value of the common stock, if any.
If the par value is not explicitly stated, divide the book value of the common shares outstanding by the number of common shares outstanding. The result is the par value for one share of that company's common stock.

How to Create Stock for a Corporation

Contract with a lawyer and an accountant that will assist you in issuing stock for your company. They will be able to handle all the relevant paperwork. You must have a lawyer to successfully issue stock to oversee that the shareholder agreement is properly tendered.
Create the shareholder agreement if one has not already been created for the business. The shareholder agreement will outline who the directors of the company are and what roles that the shareholders perform. This agreement can be altered at a later date.
Determine the number of shares that will be distributed. The directors of the corporation must make the decision in concert. Also, the mixture of preferred and common stock must also be decided. Preferred shareholders have top priority on company assets if it enters bankruptcy.
Contact a printer to begin printing stock certificates for the company. To avoid forgery and other complications, stock certificates are printed on special paper and have anti-copying devices embedded in them. Distribute these certificates appropriately.
Modify the shareholder agreement should there be any changes to the company or if significant outside investment occurs. The agreement must also be modified if the company decides to become public and issue stock on a public exchange.