The document discusses how to prepare a statement of stockholders' equity, including sections for capital stock and retained earnings. The capital stock section includes headings for capital stock and par value, as well as details of stock at the beginning of the year, stock issued during the year, and total stock issued at the end of the year. The retained earnings section includes headings for retained earnings, beginning balance, net income after tax, dividends declared, increase in retained earnings, ending balance, and total stockholders' equity. Key terms reviewed are statement of stockholders' equity and par value.

1. LESSON 15-3
Preparing a Statement of
Stockholders’ Equity
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

2. 2
CAPITAL STOCK SECTION OF THE
STATEMENT OF STOCKHOLDERS’ EQUITY
page 461
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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
RETAINED EARNINGS SECTION OF THE
STATEMENT OF STOCKHOLDERS’ EQUITY
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3
2
page 462
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1. Retained Earnings
2. Beginning balance
3. Net income after federal
income tax
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7.
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Dividends declared
Increase in retained earnings
Ending balance
Total stockholders’ equity
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 15-3

4. 4
TERMS REVIEW
page 463
 statement of stockholders’ equity
 par value
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 15-3