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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. Recommended videos: Corporations: https://studio.youtube.com/video/ZUKN... The Accounting Cycle - Capturing Economic Events - Owners' Equity Accounts • The Accounting Cycle - Capturing Econ... The Accounting Cycle - Capturing Economic Events - Journals and Posting to General Ledger • The Accounting Cycle - Master Journal... The Accounting Cycle: Capturing Economic Events - Examples The Accounting Cycle: Capturing Economic Events - Examples The Accounting Cycle: Accruals and Deferrals (Part 1 Deferrals) • Mastering DEFERRALS in Accounting Cyc... The Accounting Cycle: Accruals and Deferrals (Part 2 Accruals) • Mastering ACCRUALS in Accounting Cycl... The Accounting Cycle: Reporting Financial Results • Understand The Accounting Cycle & Rep... How to Record Closing Entries • Mastering Closing Entries in Accounti... The textbook used in this video: Financial Accounting, Jan R. Williams. Publisher: McGraw-Hill. Chapter 11. Additional resources: https://www.amsa-online.com/free-reso... 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: https://www.amsa-online.com/ #FinancialAccounting, #StockholdersEquity, #GAAP, #FinancialStatements, #AccrualAccounting, #OwnersEquity, #AccountingEquation, #RulesOfDebitAndCredit, #Investments, #Contributions, #PaidInCapital, #CapitalStock, #RetentionOfProfits, #RetainedEarnings, #AuthorizedShares, #IssuedShares, #UnissuedShares, #OutstandingShares, #TreasuryShares, #TreasuryStock, #ContraEquityAccount, #Dividend, #ParValue, #MarketPrice, #StockMarketValue, #ParValueCommonStock, #NoParCommonStock, #StatedValueCommonStock, #JournalEntry, #Chapter11