1. LESSON 15-3
Preparing a Statement of
Stockholders’ Equity
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

2. 2
CAPITAL STOCK SECTION OF THE
STATEMENT OF STOCKHOLDERS’ EQUITY
page 461
1
2
3
1.
2.
3.
4.
5.
4
5
Heading
Capital Stock and Par Value
Stock at the beginning of the year
Stock issued during the year
Total stock issued at the end of the year
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 15-3

3. 3
RETAINED EARNINGS SECTION OF THE
STATEMENT OF STOCKHOLDERS’ EQUITY
1
3
2
page 462
5
4
6
1. Retained Earnings
2. Beginning balance
3. Net income after federal
income tax
4.
5.
6.
7.
7
Dividends declared
Increase in retained earnings
Ending balance
Total stockholders’ equity
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 15-3

4. 4
TERMS REVIEW
page 463
 statement of stockholders’ equity
 par value
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 15-3