by pay@crispino.us | Feb 14, 2026 | Chart of Accounts, Equity, Terminologies
Withdrawals by individual partners for personal use. Reduces that partner’s equity. Recorded separately to monitor distributions.
by pay@crispino.us | Feb 12, 2026 | Chart of Accounts, Equity, Terminologies
Represents ownership interest in a corporation. Issued shares grant voting rights and residual claim on profits. Equity increases when stock is sold to investors.
by pay@crispino.us | Jan 21, 2026 | Chart of Accounts, Equity, Terminologies
Represents amounts investors pay above par value when purchasing stock. It reflects extra equity contributions. Often arises in public offerings.
by pay@crispino.us | Jan 8, 2026 | Chart of Accounts, Equity, Terminologies
Tracks gains and losses not included in net income, such as foreign currency adjustments or unrealized securities gains. Appears in equity section. Reflects broader changes in net worth.
by pay@crispino.us | Oct 23, 2025 | Chart of Accounts, Equity, Terminologies
Cumulative net income not distributed as dividends but reinvested in the business. It grows with profits and shrinks with losses or dividend payments. Critical for long-term financing.
by pay@crispino.us | Oct 6, 2025 | Chart of Accounts, Equity, Terminologies
Equity that has preferential rights to dividends or liquidation proceeds compared to common stock. Usually non-voting but offers stable returns. Hybrid between debt and equity.
