Capital account (financial accounting)
In financial accounting, the capital account 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.
References
See also
- Capital account (macroeconomics)
This article is issued from Wikipedia - version of the Wednesday, May 27, 2015. The text is available under the Creative Commons Attribution/Share Alike but additional terms may apply for the media files.