The Structure of Stockholders' Equity

Interactive Guide to Stockholders' Equity

The Structure of Stockholders' Equity

Stockholders' Equity represents the owners' claim on a company's assets. Click on each component below to learn more about its role.

Stockholders' Equity Section

Dividend Distribution Simulator

See how dividends are allocated between common and preferred shareholders. Adjust the settings to explore different scenarios.

Inputs

Preferred Stock Details

Common Stock Details

Allocation Results

Stock Dividend vs. Stock Split

These actions change the number of shares outstanding but are accounted for differently. Select a scenario to see the impact.

Before

After

Accounting Impact

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COCOMOCPA

Financial Controller / CPA

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