Statement of Stockholders' Equity

Definition:

• Reports the changes in each of the company’s stockholders’ equity accounts during the period.
• Heading:
  1. Name of the entity
  2. Title of the statement
  3. Accounting Period
  4. Unit of measure
• 

Retained earnings equation

• Beginning Retained Earnings + Net Income - Dividends = Ending Retained Earnings

Common Stock:

• Always assume par-value is 1$
• Share = par-value + stock