Ensure financial clarity with precise Financial Statement Preparation services. Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity.Contributed capital is the total value of cash and other assets that shareholders provide to a company in exchange for ownership shares. A balance sheet is a financial document that a company releases to show its assets, liabilities and overall shareholder equity. Capital Stock. Cash. Payroll Tax Expense. Capital Stock: Common shares may be included in the capital stock section of 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. Include personal financial statements for each owner and major stockholder, showing assets and liabilities held outside the business and personal net worth. 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.