BMGT 220 at University of Maryland--College Park

3. Shareholder's Equity

in Topic 1 (Video 3 of 8)
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Shareholder's Equity, or Owner's Equity, is the third pary of the Accounting Equation. It's made up of two different components, and we'll look at both of them.

This Video Mentioned Some Formulas

Contributed Capital
+ Retained Earnings
Shareholder's Equity (or Owner's Equity)
Beginning RE
+ Net Income
– Dividends
Ending RE

The Rest Of The Videos

1 The Accounting Equation 3:02
2 Assets vs Liabilities 5:32
3 Shareholder's Equity
You are here. 		5:26
4 The Balance Sheet 5:52
5 The Statement of Retained Earnings 5:51
6 The Income Statement 6:19
7 The Statement of Cash Flows 6:02
8 How the Statements Work Together 9:02
Topic 2 →

Topic 1 Practice Problems

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1 Matching Basic Vocabulary Easy
2 Account Classifications Moderate
3 Solving for Net Income Moderate
4 Tying the Statements Together Moderate
5 Solving for Retained Earnings Hard

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