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)
I want to read Shares Setup and Transactions (with lots of screenshots).
What you'll find: