
Accounting for Owners’ Equity
Lynch, Luann J., B...
Accounting for Owners’ Equity
Lynch, Luann J.; Benazzo, Jack
C-2476 | Published February 26, 2024 | 10 pages Technical Note
Collection: Darden School of Business
Product Details
This technical note provides an overview of accounting for owners’ equity. It discusses the concepts of common stock and preferred stock, as well as authorized, issued, and outstanding shares. It covers the accounting for issuances of stock, repurchases of stock (treasury stock), capital stock and additional paid in capital, and dividends. It touches briefly on comprehensive income and earnings per share.
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