CAPITAL STRUCTURE Definition

Bookmark and Share

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.

Learn new Accounting Terms

JIAO (CHIAO) is a currency of China.

CORRECTING ENTRY, a type of ADJUSTING ENTRY, is required at the end of an accounting period if a mistake was made in the accounting records during the period. See REVERSING ENTRY.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.