Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Learn what capital is on a balance sheet and how to calculate working capital using a simple formula in order to understand your company's finances.Capital stock, in accounting, refers to the total number of shares that a company has issued to its shareholders. Independent Auditor's Report. 1. We are pleased to present the City of Alameda (City) Annual Comprehensive Financial Report for the year ending June 30, 2021. We are offering shares of our common stock to be sold in this offering. We are pleased to present this Annual Comprehensive Financial Report (ACFR) of Alameda County Transportation. In 2020 and 2021, SBNY experienced a significant increase in on balance sheet liquidity, which alleviated some of the Region's concerns. Solved: Working on an scorp balance sheet and I'm not sure if I'm entering Capital Stock and Additional PaidIn Capital correctly. Paid-in capital is reported in the shareholders' equity section of the balance sheet.