Your organisation may be a type that can issues stock, equity or even units in a trust. To represent this you will need entries which use the Equity type of Account.

Example

Two equal owners invest $1 equity each in the company for stock/shares giving the company a total equity of $2 in the company bank account.

Setup an Account such as Equity: Issued Capital and enter the transaction using a Journal entry.

Note - Given that there are many forms of equity it is important to consult your advisor.

You can now repeat this approach as you issue more capital (shares and the like) OR opposite entries may be required as you re-purchase equity from shareholders through buybacks or other methods.