This video is about Stockholders' Equity and Paid-in Capital. We will learn what stockholders' equity is, how to record stock issuing, account for paid-in capital, and prepare the equity section of a corporate balance sheet.

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The textbook used in this video: Financial Accounting, Jan R. Williams. Publisher: McGraw-Hill. Chapter 11.

Additional resources: [ Ссылка ]

Timeline:
00:00 Introduction
00:35 Stockholders’ Equity in the Accounting Equation
01:23 Debit and Credit Entries
02:07 Stockholders’ Equity: Increases and Decreases
02:56 Stockholders’ Equity of a Corporation
03:18 Authorization and Issuance of Capital Stock
04:33 Treasury Stock
05:11 Stockholders’ Equity: Par Value vs. Market Price
05:31 Stockholders’ Equity: Common Stock Can Be Issued in Three Forms
05:58 Issuance of Par Value Stock: How to Record
06:51 Issuance of Par Value Stock: Journal Entry
07:28 Issuance of Par Value Stock: How to Report

American Modern School of Accounting is a nonprofit online vocational school that offers several programs helping adult learners to start or advance their careers in bookkeeping and accounting.
We offer the following programs:
• Certificate in Computerized Accounting with QuickBooks
• Certificate in Computerized Bookkeeping with QuickBooks
• Certificate in Computerized Bookkeeping with QuickBooks (Budget Plan)
For more information, visit our website: [ Ссылка ]

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