Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Capital stock in accounting is ownership value received for preferred and common shares of a corporation.In economics, Capital stock is production assets. Capital stock refers to the total value of all physical assets and equipment that a company uses to produce goods and services. Capital stock is the common stock and preferred stock that a company is allowed to issue according to its corporate charter. In economics, capital stock is the plant, equipment, and other assets that help with production. Preferred stock is a class of shares that give the holder a higher claim to dividends or asset distribution than common stockholders. Introduction to the study of the economic system. Course will introduce the standard economic models used to examine how individuals and firms make decisions. Learn about and track progress on homelessness and the planning and construction of safe, affordable homes.