Final answer:
Non-owner transactions do not impact total stockholders' equity.
Step-by-step explanation:
In financial accounting, transactions that do not affect the total stockholders' equity are known as non-owner transactions. These transactions include changes in assets, liabilities, revenues, and expenses that do not involve investment by the company's owners.
Non-owner transactions can include activities such as borrowing money from a bank, purchasing inventory, or paying employee salaries. They do not directly impact the ownership stake or equity of the company.
For example, if a company takes out a loan to purchase equipment, the transaction would increase the company's assets (equipment) and liabilities (loan), but it would not change the total stockholders' equity.