Types of Learning Disabilities. Learning disabilities are neurologically-based processing problems. These processing problems can interfere with learning basic skills such as reading, writing and/or math. They can also interfere with higher level skills such as organization, time planning, abstract reasoning, long or short term memory and attention.
Equity Accounts on the Financial Statements. Equity accounts show up on both the balance sheet and the statement of equity (also referred to as the retained earnings statement, an equity statement, a statement of shareholderâs equity, or statement of ownerâs equity).
Contra Equity Account. A contra equity account reduces the total number of outstanding shares listed on a companyâs balance sheet. Treasury stocks represent a contra equity account. When a company buys back its own shares from the open market, it records the transaction by debiting the treasury stock account. A company may decide to buy back its shares when management feels the stock is undervalued or because it desires to pay stock dividends to its shareholders.