What are the account titles under owner equity?

Owner equity typically includes several key account titles: Common Stock (or Capital Stock), which represents ownership shares; Additional Paid-In Capital, reflecting amounts paid by investors above the par value of stock; Retained Earnings, which are profits reinvested in the business; and Treasury Stock, which accounts for shares repurchased by the company. Other potential titles may include Preferred Stock and Accumulated Other Comprehensive Income, depending on the entity's structure. These accounts collectively represent the residual interest of the owners in the assets of the business after liabilities are deducted.