Balance sheet of a corporation is published by the management to give a snapshot of assets, liabilities and stockholder’s equity on a particular date.

If you want to find out the total of common stock a company has, the information can be found right on the stockholder's equity section of its balance sheet.

Balance sheet presentation: Both common and preferred stock are reported in the stockholders’ equity section of the balance sheet. The proper presentation is shown below: In above example, the company is authorized to issue 100,000 shares of preferred stock and 2,000,000 shares of common stock. The company reports the value of common stock issued in the stockholder equity section of the balance sheet. The value of common stock appears in two accounts. Common stock can be found in the stockholder’s equity section. These accounts include common stock and paid in capital on common stock.

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