The section under stockholders' equity includes which type of account?

The section under stockholders' equity includes accounts that represent the ownership interest of the shareholders in a company. Common stock is a key component of stockholders' equity, as it signifies the amount of money that shareholders have invested in the company in exchange for ownership shares. When investors purchase common stock, they contribute capital to the company, which is recorded in the equity section of the balance sheet. This demonstrates not only their ownership stake but also reflects the company's ability to raise funds from equity investors.

The other options listed do not belong in the stockholders' equity section. Short-term loans are liabilities and signify debts owed by the company to creditors. Accrued liabilities are also liabilities that represent expenses that have been incurred but not yet paid. Fixed assets refer to long-term tangible assets owned by the company, such as property, plant, and equipment, which are included in the asset section of the balance sheet. This context highlights the distinctive role of common stock in representing shareholder equity.