Corporations, Stockholders' Equity versus Owners' Equity, and Dividends

Owners' Equity versus Stockholders' Equity video by TheAccountingDr discusses the differences in owners' equity and stockholders' equity on the balance sheet; including the different forms of business organizations that would use stockholders' equity versus owners' equity.

Preferred Stock versus Common Stock video by TheAccountingDr discusses the major differences in preferred stock and common stock answering the basic questions: (1) what is preferred stock, (2) what is common stock and (3) the rights held by both parties.

Issuing Stock Transactions and Calculating Paid-in Capital video by TheAccountingDr demonstrates three transactions involving issuing stock as well as carrying that example through to compute the paid-in capital section of stockholders' equity on the balance sheet.

What is a Dividend? Payment of Cash Dividends on Stock video by TheAccountingDr discusses the three important dates when a company decides to pay a cash dividend: 1) Date of declaration, 2) Date of record and 3) Date of Payment.

Paying Cash Dividends on Stock video by TheAccountingDr discusses the different stages of dividend issuance: (1) declaration date,  (2) date of record, (3) payment date. Paying Cash Dividends on Stock video uses an example scenario to demonstrate how a company journalizes the transactions involved in the declaring and paying of dividends.