From an accounting standpoint, stock splits are accomplished by:

A) increasing the number of shares outstanding.
B) increasing par value of existing shares.
C) reducing the par value of existing shares.
D) a and c

Stock Splits

A company activity where existing shares are split into more shares to increase share liquidity without changing the overall market value.

Par Value

The face value of a bond or stock, representing the amount that the issuer agrees to pay at maturity or the nominal value of a share.

Shares Outstanding

The total number of shares of a corporation that are currently owned by all its shareholders, including share blocks held by institutional investors and restricted shares owned by the company’s officers and insiders.