Shares

Use of the Shares module is optional. All of the Shares GL postings can be done manually (for example with a journal entry) but you would miss out on the benefits of shareholder reporting.

You may want to use the Shares module if:

you send out dividend payments to shareholders

you need to generate tax reports (T5) for shareholders

you report shareholder activity to the Canada Revenue Agency (CRA)

white paper: GL Shares (PDF file) 
I want to read Shares Setup and Transactions (with lots of screenshots).

What you'll find:

Shareholder Centre

Share Certificates

Share Transactions

Dividends

CRA Export

Share Classes

Shareholders

Shareholder Reports & Exports

Share Reference Numbers