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Some types of Equity Accounts



👥 Common Stock

What is it? Ownership shares in a company

Impact: Increases equity

Pros: Voting rights

Cons: Last to be paid in liquidation


👑 Preferred Stock

What is it? Ownership with preference for dividends

Impact: Increases equity

Pros: Higher claim on assets

Cons: No voting rights


💰 Retained Earnings

What is it? Net income that is retained, not paid as dividends

Impact: Increases or decreases equity

Pros: Can be used for growth

Cons: No immediate return to shareholders


📈 Additional Paid-In Capital

What is it? Capital received from investors above the par value of stock

Impact: Increases equity

Pros: More capital for operations

Cons: Possible dilution of ownership


💼 Treasury Stock

What is it? Shares bought back by the company

Impact: Decreases equity

Pros: Increases earnings per share

Cons: Reduces capital for growth


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