M.srilekha ,Dr K MADHU BABU 02 7(1) Equity is the net amount of funds invested in a business by its owners plus any retained earnings It is also calculated as the difference between the total of all recorded assets and liabilities on an entitys balance sheetThe equity concept also refers to the different types of securities available that can provide an ownership interest in a corporation In this context equity refers to common stock and preferred stock Copyright (c) Journal of Science Engineering Technology and Management Science. All rights reserved 2026