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Accounting for Owners’ Equity
Lynch, Luann J.; Benazzo, Jack Technical Note C-2476 / Published February 26, 2024 / 10 pages. Collection: Darden School of Business
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Product Overview

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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  • Overview

    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.

  • Learning Objectives