Stock values is an Equity account, such as that $1,000. Think of this as a "buy in" at a poker table. Put $1,000 on the table, and you just invested in the game. $1,000 Bank = an asset, for $1,000 Equity.

Additional Paid In Capital is also an Equity account, such as that $100,000. For instance, the person forming the corporation contributes a bunch of equipment (what they already owned) to the business formation, and that gives them $100,000 of Fixed Assets and $100,000 of Equity.

Please understand that I am not a CPA and my terminology is Street-Wise language. That's why my students, to this day, retained what I taught them, because I put it into daily perspective and not "accountant speak." I taught QuickBooks and Accounting at a LifeLongLearning Center for Adult continuing education. For instance, a Day Care Provider can get continuing ed credits for my classes to stay licensed; law firms would send their office staff to my classes and we would discuss income (legal fees) vs liability (retainers) per the MT Justice Foundation accounting handbook, using QB to do that correctly.