# capital-accounts

> Manage equity and capital accounts including stock issuances, dividends, and capital contributions. (Placeholder for future development)

- Author: muggl3mind
- Repository: muggl3mind/Financial-Reporting-Skills
- Version: 20260122120756
- Stars: 1
- Forks: 0
- Last Updated: 2026-02-06
- Source: https://github.com/muggl3mind/Financial-Reporting-Skills
- Web: https://mule.run/skillshub/@@muggl3mind/Financial-Reporting-Skills~capital-accounts:20260122120756

---

---
name: capital-accounts
description: Manage equity and capital accounts including stock issuances, dividends, and capital contributions. (Placeholder for future development)
---

# Capital Accounts Module

**Status: Placeholder for Future Development**

This module will handle equity transactions that require special accounting treatment.

## Planned Features

### Stock Transactions
- Common stock issuances
- Preferred stock issuances
- Stock repurchases (treasury stock)
- Stock splits

### Capital Contributions
- PE capital contributions
- Partner capital calls
- Owner draws

### Dividends
- Cash dividends declared
- Stock dividends
- Dividend payments

### Other Equity
- Retained earnings adjustments
- OCI reclassifications
- Prior period adjustments

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## Account Mapping (Planned)

| Account Type | Account |
|--------------|---------|
| Common Stock | 3000 Common Stock |
| Preferred Stock | 3100 Preferred Stock |
| APIC | 3200 Additional Paid-in Capital |
| PE Capital | 3300 PE Capital Contributions |
| Retained Earnings | 3400 Retained Earnings |
| Current Year Earnings | 3500 Current Year Earnings |
| AOCI | 3600 Accumulated Other Comprehensive Income |

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## Output Directory

```
data/output/capital-accounts/
```

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*This module is not yet implemented. Check back for updates.*