LESSON 15-3
Preparing a Statement of
Stockholders’ Equity

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
2
CAPITAL STOCK SECTION OF THE
STATEMENT OF STOCKHOLDERS’ EQUITY

page 461

1
2
3

1.
2.
3.
4.
5.

4

5

Heading
Capital S...
3
RETAINED EARNINGS SECTION OF THE
STATEMENT OF STOCKHOLDERS’ EQUITY

1

3

2

page 462

5

4
6
1. Retained Earnings
2. Be...
4

TERMS REVIEW

page 463

 statement of stockholders’ equity
 par value

CENTURY 21 ACCOUNTING © 2009 South-Western, Ce...
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  • Lesson 15 3

    1. 1. LESSON 15-3 Preparing a Statement of Stockholders’ Equity CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
    2. 2. 2 CAPITAL STOCK SECTION OF THE STATEMENT OF STOCKHOLDERS’ EQUITY page 461 1 2 3 1. 2. 3. 4. 5. 4 5 Heading Capital Stock and Par Value Stock at the beginning of the year Stock issued during the year Total stock issued at the end of the year CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 15-3
    3. 3. 3 RETAINED EARNINGS SECTION OF THE STATEMENT OF STOCKHOLDERS’ EQUITY 1 3 2 page 462 5 4 6 1. Retained Earnings 2. Beginning balance 3. Net income after federal income tax 4. 5. 6. 7. 7 Dividends declared Increase in retained earnings Ending balance Total stockholders’ equity CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 15-3
    4. 4. 4 TERMS REVIEW page 463  statement of stockholders’ equity  par value CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 15-3

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