Accounting 2 · Chapter 13 · Free

Chapter 13 — Corporations: Organization & Capital Stock

How a corporation is organized and funded — what shares and par value mean, how to record issuing common and preferred stock, treasury stock, and building the stockholders' equity section line by line.

What you'll learn

Describe the characteristics of a corporation and what par and no-par stock mean
Record the issuance of common and preferred stock, at and above par
Account for treasury stock purchases and reissuance
Build the stockholders' equity section of the balance sheet line by line

Lecture

Full lecture (multi-part)

Part 1 — What Is a Corporation? Shares & Par Value Explained

Part 2 — Stock Issuance Journal Entries: Common & Preferred Stock

Part 3 — Treasury Stock Explained with Examples

Part 4 — The Stockholders' Equity Section, Built Line by Line

Quick Review

Short recaps for fast review

Exam Cram — Stockholders' Equity in 13 Minutes

The written chapter

The full written version of this chapter — every worked example, journal entry and exam summary — is in the Accounting 2 notes. $14.99 once, free updates for life.

Get the notes

Chapter downloads

Cheat card — 1 page Download

How to get the most out of this chapter

Watch the lecture above (or bookmark this page for when it goes live).
Use the Quick Review / Exam Cram videos to lock it in before moving on.
When you're ready, move on to the Chapter 14.

Get new chapters in your inbox →