Statement of Owner Equity

The financial statement which summarizes the changes in owner equity of a business enterprise during a specific accounting period, but does not include changes to the equity accounts of individual persons. Such changes generally result from net income or net loss, capital contributions by owners or owner withdrawals, and changes, if any, to valuation equity. (II-3, 6-7, 11-12, 14, 17-19, 21-22, 32)

Authorization Path: 2.2.5.2.43.1