Stockholders' Equity is broken down into several types, including:Common Stock & Additional Paid-In Capital (APIC): Common stock represents the money that would be left over from the sale of a company's assets, after it pays off its liabilities, which belongs to the common stockholders. APIC refers to money an organization receives from selling its shares above their par value.Preferred Stock: These stocks have a higher claim on dividends and assets than common stock, meaning preferred stock shareholders will get paid before common stock shareholders in the event of a company's liquidation. Retained Earnings: These are the portion of a company's profits that are held or retained and saved for future use rather than being distributed as dividends.Treasury Stock: This is a portion of shares that a company keeps in their own treasury.Accumulated Other Comprehensive Income (AOCI): This includes unrealized gains and losses from investments and foreign currency transaction gains or losses.
Learn Total Stockholders’ Equity with interactive examples and practice exercises in our Balance Sheet module.
This interactive learning module helps you understand Total Stockholders’ Equity through hands-on practice and real-world examples.