The capital structure includes Funds received from the owners of the business i.e. the Shareholders and therefore called as:
Share holders fund
Proprietor fund
Owners fund
The share holders fund are further classified into
Share Capital: Equity and Preference
Reserves and Surplus: General reserve, etc
Fictitious assets: Preliminary expenses etc
The capital structure also includes Borrowed Funds which are further divided into:
Secured Loans (Bank loans, debentures, etc)
Unsecured loans ( loans from friends and relatives)
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