Based on your financial expertise, provide your response or viewpoint on the given financial question or topic. The response format is open.

Does money made by a company on selling its shares show up in Balance sheet
First: the question is irrelevant for purchases on exchange, mostly. Majority of sales on stock exchanges is between shareholders. If however you buy directly from the company (in a IPO, or direct share purchase program of some kind, like ESPP), then it does end up showing in the company account ledgers one way or another. It then become part of company's total assets, and the newly sold shares add to the equity.