CAPITAL STRUCTURE refers to the permanent long-term financing of a company. Capital structure normally includes common and preferred stock, long-term debt and retained earnings. It does not include accounts payable or short-term debt.
DISTRIBUTION TO OWNERS is payment of earnings to owners of a business organization in the form of a dividend. A dividend is a distribution to a corporations stockholders usually in cash; sometimes in the corporations stock and much less frequently in property (usually other securities).
PURCHASE RETURNS is a contra purchase account that records all credits from returned inventory purchases.
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