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LESSON 15-3 Preparing a Statement of Stockholders’ Equity

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Presentation on theme: "LESSON 15-3 Preparing a Statement of Stockholders’ Equity"— Presentation transcript:

1 LESSON 15-3 Preparing a Statement of Stockholders’ Equity
7/23/2018 LESSON 15-3 Preparing a Statement of Stockholders’ Equity

2 CAPITAL STOCK SECTION OF THE STATEMENT OF STOCKHOLDERS’ EQUITY
page 461 1 2 3 4 5 1. Heading 2. Capital Stock and Par Value 3. Stock at the beginning of the year 4. Stock issued during the year 5. Total stock issued at the end of the year LESSON 15-3

3 RETAINED EARNINGS SECTION OF THE STATEMENT OF STOCKHOLDERS’ EQUITY
page 462 1 3 5 2 4 6 7 1. Retained Earnings 4. Dividends declared 2. Beginning balance 5. Increase in retained earnings 3. Net income after federal income tax 6. Ending balance 7. Total stockholders’ equity LESSON 15-3

4 TERMS REVIEW statement of stockholders’ equity par value page 463
LESSON 15-3

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