I just called up my accountant and asked her how this would be handled.  She
seemed to indicate that no entry at all would be made on the books in the
case of a stock split.  The information would have to be kept track of in a
subsidiary ledger, so that you could calculate your cost basis when you sold
the shares, but that's extra information outside the scope of the accounts
proper.

If we can formulate a coherent question (or several) i would be happy to
forward it to her for a professional answer.

-- 
Chance is irrelevant.  We will succeed.  -- Seven of Nine

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