Owners' Funds
Borrowed Funds
100

Known as the real owners of the company, these shareholders possess voting rights but do not get a fixed dividend but are paid on the basis of earnings by the company 

Equity Shares 

100

An acknowledgment of debt issued by a company carrying a fixed rate of interest regardless of profit or loss.

Debentures

200

Shares that enjoy priority over equity shares in the payment of dividends and the return of capital in the event of company liquidation.

Preference Shares

200

Direct deposits raised by companies from the general public to meet medium and short-term financial needs, regulated by the RBI.

Public Deposita

300

The portion of a company’s net profit that is retained and reinvested back into the business for future instead of being distributed as dividends.

Retained Earnings 

300

Commercial banks provide short-term funds to businesses through this arrangement, allowing them to withdraw up to a specified limit against the security of current assets.

Cash Credit 

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