Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Rubian Moss, CPA, A Professional Corporation is a full service accounting and consulting firm located in Oakland, CA.Estimate how much you and your family will need to contribute for one year at Harvard with our simple Net Price Calculator. Enforcing payment of deficiency in capital stock; assessments; liquidation; receivership. Looking for a financial advisor in Oakland? Nick is a member of the Colliers Industrial Capital Markets (Western Region) platform.