classification of stockholders' equity Definition | Business Dictionaries from AllBusiness.com
Facebook Twitter Google+ You Tube RSS Feed
data-override-format="true" data-page-url = "http://www.allbusiness.com">

Business Glossary

SEARCH THE BUSINESS GLOSSARY

Business Definition for: classification of stockholders' equity
classification of stockholders' equity

process of using group headings within the stockholders' equity section of the balance sheet. The headings include capital stock, paid-in capital, retained earnings, and treasury stock. Capital stock represents stock that has been issued (e.g., issued common or preferred stock) and stock to be issued at a later date (e.g., stock option). Paid-in capital consists of such items as contributed capital in excess of par and donations. Retained earnings are the accumulated earnings less cash dividends. Treasury stock is a deduction in determining stockholders' equity.

Copyright © 2005, 2000, 1995, 1987 by Barron's Educational Series, Inc., Reprinted by arrangement with Publisher.

Newsletter

Weekly Roundup

Sign up for our weekly Experts roundup, delivered to your inbox each Saturday morning.

Most Recent From our Experts

AllBusiness Experts

AllBusiness Greatest Hits

;
Close

Real Business Owners, Real Business Advice!

Sign up for practical, real-world solutions from successful business owners delivered to your inbox each Saturday morning. FREE.