Components of Stockholders’ Equity

Stockholders’ equity classified
Paid-in Capital
Stockholders’ equity classified
Retained Earnings
Stockholders’ equity classified
Net income, Dividends and Retained Earnings
Stockholders’ equity classified
Review Questions
1. How are stockholders’ equity classified?
Paid-in capital, retained earnings, treasury stock (a contra-equity account)
2. What are the examples of equity accounts?
Common stock at par value, preferred stock at par value, paid-in capital in excess of par value, retained earnings, treasury stock
3. What are the examples of paid-in capital?
4. Retained earnings
5. How does net income affect retained earnings?
6. How does cash dividend affect retained earnings?

 

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