Final answer:
The specific accounts in the stockholders' equity section of a balance sheet depend on the type of entity and the capital structure of the business.
Step-by-step explanation:
In the context of financial statements, the specific accounts listed in the stockholders' equity section of a balance sheet depend on the nature and structure of the business. Stockholders' equity represents the owners' claim on the assets of the business, and it includes various accounts related to the company's capital and retained earnings.
For example, a corporation may have accounts such as Common Stock, Preferred Stock, Additional Paid-in Capital, Retained Earnings, and Treasury Stock in the stockholders' equity section. On the other hand, a sole proprietorship or a partnership may not have separate stock-related accounts, but instead include accounts like Owner's Capital and Owner's Drawings.
The specific accounts in the stockholders' equity section differ based on the type of entity and the capital structure of the business.