The owners of a Corporation & Limited Companies are shareholders.
The initial value of their shares is reflected in the general ledger (all Credit entries). It is split into the Capital Stock account, which reflects the par value of the shares when they were initially issued and the Additional Paid In Capital account for the amount paid above par value for the shares.
In addition to the two Capital accounts shareholders will have either a Retained Earnings account or an Accumulated Earnings account.
These accounts will contain the accumulated profits & losses from previous years. Each year-end the profit for the year will be Credited (or loss Debited) to one of these accounts.
Together with the Capital Stock account, this indicates the funds which are essentially owed to the owners (shareholders).