Question about companies and their shares??? (dividends, millionaire, stocks, sell)

[Noc]

I'm curious and can't find the right term to google about looking up this kind of information.

When a company decides to go public IPO who or what process determines how many shares a company equals?

Taken from Google's wiki

Google's IPO took place on August 19, 2004. 19,605,052 shares were offered at a price of US$85 per share.[25][26] Of that, 14,142,135 (another mathematical reference as √2 ≈ 1.4142135) were floated by Google and 5,462,917 by selling stockholders. The sale of US$1.67 billion, and gave Google a market capitalization of more than US$23 billion.[27] The vast majority of Google's 271 million shares remained under Google's control. Many of Google's employees became instant paper millionaires. Yahoo!, a competitor of Google, also benefited from the IPO because it owned 8.4 million shares of Google as of August 9, 2004, ten days before the IPO.[28]

(The vast majority of Google's 271 million shares remained under Google's control)

Where did this 271 million shares come from and of that did they only issue 19,605,052 shares back in 2004?

[CreditWitch]

The company decides how many and how much. This is called par value. They also have perfered stock and common. This adds equity to their balance sheet. They can decide who gets dividends paid out. Once they have this ironed out they send it to the FCC for approval. For example, par for common is $1. they elect to sell on the market 1000 shares. They give Pefered stocks to original invetors worth $2. Demand pops up for the common on the market then they can be bid on like an auction, driving up price. Or they can not give them away fast enough and they lower the bid like bad socks on Ebay.

This is a smallllll nut shell.
Accounting for Dummies I THINK has this topic.