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Eagle Accounting's core chart of accounts include the following ledger accounts added for preferred shares processing. 

gl account (tag1288)

ledger account description (tag 1290)

gl sub account (tag 1289)

gl sub account desc (tag 1291)

2008000202

Preferred Offering Payable

Liability

Balance Sheet

2008000203

Spin Off Offering Payable

Liability

Balance Sheet

2006000850

Distribution Payable Preferred

Liability

Balance Sheet

3002000550

Par Preferred Series

Capital

Income Sheet

3005000250

Dividends Paid Preferred Series

Capital

Income Sheet

5009000600

Offering Expense

Expense

Income Sheet

5009000700

Spin Off Expense

Expense

Income Sheet