Return on common stockholdersâ€™ equity 1. A detailed stockholders’ equity section in the balance sheet will list the names of individuals who are eligible to receive dividends on the date of record. 2. Common Stock Dividends Distributable is shown within the Paid-in Capital subdivision of the stockholders’ equity section of the balance sheet. 3. Return on common stockholdersâ€™ equity is computed by dividing net income by ending stockholdersâ€™ equity. 4. Many companies prepare a stockholdersâ€™ equity statement instead of presenting a detailed stockholdersâ€™ equity section in the balance sheet. 5. The stockholdersâ€™ equity statement shows the changes in each stockholdersâ€™ equity account and in total stockholdersâ€™ equity during the year. Business Assignment Help, Business Homework help, Business Study Help, Business Course Help
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