Statement of Owner's Equity Example

The Statement of Owner's Equity shows the change in owner's equity during a given time period. It lists the owner equity balance at the beginning of the period, additions and subtractions to the balance, and the ending balance. Additions come from owner investments and income; subtractions from owner withdrawals and losses.

Your Company Name Statement of Owner's Equity For Month Ended June 30, 2008
Joe Smith, capital, June 1, 2008	$10,000.00
Investment during the month	1,000.00
Net income	3,000.00
	14,000.00
Withdrawals during the month	2,000.00
Joe Smith, capital, June 30, 2008	$12,000.00

The net income figure contained on this statement comes from the Income Statement and the ending capital balance is used in the owner's equity section of the Balance Sheet.

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