Capital account (financial accounting)

In financial accounting, the capital account[1] is one of the accounts in shareholders' equity. Sole proprietorships have a single capital account in the owner's equity. Partnerships maintain a capital account for each of the partners.

See also

References

  1. ^ "capital account". law.cornell.edu. LII / Legal Information Institute. Retrieved 30 October 2025.
allikas: http://en.wikipedia.org/wiki/Capital_account_(financial_accounting)