Balance Sheet: Reporting Stockholder's Equity

This course discusses generally accepted accounting principles (GAAP) for ƌepoƌtiŶg stoĐkholdeƌ’s eƋuity on the balance sheet. Stockholders' equity represents the cumulative net contributions by stockholders plus accumulated earnings less dividends. Stockholders' equity is synonymous with net worth, or net assets (assets less liabilities). This course discusses the accounting, financial statement presentation, and disclosures associated with preferred and common stock, stock retirement, treasury stock, dividends, appropriation of retained earnings, stock splits, stock warrants (including fractional share warrants), and quasi-reorganization.