Subject category:
Finance, Accounting and Control
Published by:
Darden Business Publishing
Version: 26 February 2024
Revision date: 17-Dec-2024
Length: 10 pages
Data source: Published sources
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Abstract
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.
About
Abstract
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.