Facilitator Guide

Statements of Shareholders' Equity

Facilitator Guide

Statements of Shareholders' Equity

Topic: Accounting & Finance
Duration: 1 hr
Format: Remote or in person

What’s covered

General description and structure
Things that cause changes in shareholder equity (earnings, dividends, issuing stock, and repurchasing stock)
The elements that typically make up the statement: stock, treasury stock, additional paid-in capital, and retained earnings

Before the session

Prepare the Attendees

Send the attendees an invitation for the session. Include this link, which has the videos and exercise they’ll need to prepare.

https://www.hotshotlegal.com/trainings/statements-of-shareholders-equity/attendee

Prepare Yourself

Watch the videos and read the exercise so you’re familiar with the Hotshot material.

Course

Statements of Shareholders’ Equity

A walkthrough of a statement of shareholders’ equity, including what events typically cause changes in the value of shareholders’ equity.
Exercise
PDF

During the session

Part 1: Knowledge Check

Ask attendees these questions to ensure they understand the topic:

What’s the purpose of a statement of shareholders’ equity?
What are the four things that typically cause changes in the value of shareholders’ equity?
What are the elements that typically make up a statement of shareholders’ equity?
What impact do dividends have on shareholders’ equity?
What impact does the repurchase of stock by a company have on the statement?
What's additional paid-in capital?
What's treasury stock?

Part 2: Group Exercise

Lead a group discussion based on the exercise. To encourage collaboration, divide the attendees into groups to discuss the exercise, then have a representative from each group summarize their views to the larger group. Call on people to share their thoughts and ask others to respond.

Tip for remote sessions: use your web conferencing system’s breakout room feature to divide people into groups.

Part 3: War Stories and Firm Specifics

Share your own experiences and guidance, including:

Anecdotes and war stories (e.g., about a near-disaster or a tough negotiation)
General practice tips (dos and don’ts)
Firm-specific guidance and practices

After the session

To continue their learning, attendees can check out related courses in Hotshot’s Accounting & Finance topic.

About Hotshot

Hotshot helps lawyers develop their legal, business, and technology skills through short videos, quizzes, and summaries, and we help law firms and law schools plan and deliver engaging training programs. Our customers include Am Law 200 firms, top law schools, and regional and international firms.