This is an informative course tailored for accountants to grasp the foundational concepts of corporate entities, including the unique characteristics of corporations and the legalities involved in forming one. The course will explore the various types of stock, delve into the nuances of paid-in capital from stock contributions, and examine the distinctive features of stock as a form of equity. Participants will also learn the accounting processes and regulatory requirements for issuing stock, providing a holistic understanding of the role equity plays in corporate finance and how it affects a company's financial statements.