Question

alternative names for the statement of changes in stockholders equity include all of the following except the:
statement of changes in capital stock
statement of changes in owners equity
statement of cash flows
statement of changes in retained earnings

Explanation:

1. Recall the definitions of each financial statement:

• The statement of changes in stockholders' equity (also called statement of changes in owners' equity, statement of changes in capital stock, or statement of changes in retained earnings in some contexts) shows changes in equity components.
• The statement of cash flows focuses on cash inflows and outflows from operating, investing, and financing activities, which is different from equity changes.

1. Analyze each option:

• "Statement of changes in capital stock" relates to equity (stockholders' equity includes capital stock).
• "Statement of changes in owners' equity" is a direct alternative name for statement of changes in stockholders' equity.
• "Statement of cash flows" is about cash movements, not equity changes.
• "Statement of changes in retained earnings" (retained earnings is part of stockholders' equity) is related.

Answer:

C. statement of cash flows