What is a Capital Stock Formula in Accounting? A balance sheet is a financial statement that reports a company's assets, liabilities and shareholder equity at a specific point in time.I need final page completed regarding PV, capital spending, pv amount, and npv. Student submitted image, transcription available below. In accounting, capital stock is one part of the equity section on a balance sheet. ' Only corporations can sell capital stock to investors. As stated earlier, the total par value of all issued shares is generally the legal capital of the corporation. The closing stock is an important part of the balance sheet. This article explains how it is treated in financial statements and why. The University of Phoenix is an online college that is accredited, affordable, and has degrees that align to careers.