Final answer:
On the balance sheet, the amount accruing to a corporation's owners is referred to as stockholders' equity. Option D is correct.
Step-by-step explanation:
Stockholders' equity represents the residual interest in the assets of a company after deducting liabilities. It embodies the initial investment made by shareholders and any subsequent earnings retained by the company. This section of the balance sheet includes various components like common stock, preferred stock, additional paid-in capital, retained earnings, and sometimes treasury stock.
It reflects the company's financial health and indicates the shareholders' stake in the business. Essentially, it's the sum that shareholders would receive if all assets were liquidated and all debts were paid off. Stockholders' equity is crucial for investors and analysts, offering insights into a company's leverage, growth potential, and overall stability in meeting its financial obligations.
So, the correct answer is D. stockholders' equity.