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Stock Ledger

A record of each stock certificate issued by a corporation in numerical order. Cancellations or transfers of certificates also should be recorded here.

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A stock ledger enables a corporation to keep an accurate record of stock transactions and is an essential part of corporate records. The stock ledger is included as part of a corporate records kit and should be maintained in the corporate records book. Any transaction regarding the shares of a corporation, whether an initial issuance of shares or subsequent transfer, must be included in the stock ledger. Stock ledgers include the stock certificate number, the name of the shareholder, the shareholder’s full address, the number of shares, class of shares, the date of purchase or transfer, and the monetary value of the shares.