It is the technical name that identifies an Equity component (Asset or Liability) or a Result component (Expense or Income)
All that happens in the company and causes changes in Equity must be registered by Accounting in proprietary trading.
You can create a ledger account or, when maintaining an existing register, relate this ledger account to a referential chart of accounts, using information from footer of chart of accounts register.
Equity Accounts
They represent elements comprised in Equity:
Income Accounts
Income accounts are those that represent changes in equity. They are divided into: