Ensure financial clarity with precise Financial Statement Preparation services. Contributed capital is the total value of cash and other assets that shareholders provide to a company in exchange for ownership shares.Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Understanding the equity section how to structure it so that it can be really useful when we're reading the balance sheet. Solved: Working on an scorp balance sheet and I'm not sure if I'm entering Capital Stock and Additional PaidIn Capital correctly. Capital Stock: Common shares may be included in the capital stock section of the balance sheet. Complete the sections of the comparative balance sheet, perform a horizontal analysis, and calculate the requested ratios below the statement. If the company's board fails to assign a stated value to nopar stock, the entire proceeds of the stock sale are treated as legal capital.