Statement of Changes in Equity | Company | Explained with Examples

In this accounting lesson, we explain what the statement of changes in equity for a company is and go through the format of a company statement of changes in equity. We go through entire examples of completing the statement of changes in equity for a company. We go through items such as the ordinary share capital, retained earnings, share premium, dividends declared, and revaluation reserve and show how they are recorded in a company statement of changes in equity.

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[frankfrance]

You explain better than all my 50 lecturers

[boitumelomakgopela]

You make accounting so easy..Thank You

[NkosinathiZwane-xrvb]

Thanks a lot. You are a great lecturer

[yusufdaboh]

Thanks a lot for your effort and support your lectures are well understood!!!

[bampafrank]

Thank you very much for those examples

[ZiziphoMbona]

Thank you your lecture is so productive I gain a lot

[brianmasekoinkabi]

a very well explained lesson. i now have a clear understanding

[HelpDeskPersonaJOKER]

Thank you for the changes in equity clarification.

[JaneMelisa-iw]

I love this accounting, at least i understood

[ndChance]

Great job, thanks for your explanation👋👏👏👏👏🙏🙏🙏

[partsontakwiri]

would you mind assist with consolidated statement of changes in equity with practical examples

[DaiGua]

Hi, why 20:38 the share premium is calculated after the ordinary shares? Share premium that we learnt is will get the amount before ordinary shares, it shouldn’t get only $0.50per share because it is deducted after ordinary share was paid....I’m so confused

[NolwaziNyuswa-vg]

Sir can you please do a video on revenue

[TheQueenEPK]

HI, thanks for the explanation. If we had done a S o OCI, would we have used the Total comprehensive income in place of the profit?

[karolinesheefeni]

What if there was some costs incurred and what about preference shares?

[alexandermarinov]

FYI this only helps if you are doing caps or IEB not Cambridge syllabus

[MrDGAF]

Now don't you have to calculate the dividend for the shares issued also? I don't understand

[joshuauzoka]

Can there be a decrease in the equity from the previous year (for example 2019:2000
2020:1000
Is it possible?

[raysitunyama]

is this high school accounting what level is this?

[OG-dpkx]

Since equity is a credit balance shouldn't thus be presented as such, any reduction in equity should be a debit entry