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{{Short description|Business bookkeeping structure}} |
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In financial accounting, the '''capital account''' is one of the accounts in shareholders' equity. Sole [[proprietorship]]s have a single capital account in the owner's equity. [[Partnership]]s maintain a capital account for each of the partners. |
In financial accounting, the '''capital account''' is one of the accounts in shareholders' equity. Sole [[proprietorship]]s have a single capital account in the owner's equity. [[Partnership]]s maintain a capital account for each of the partners. |
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{{reflist}} |
{{reflist}} |
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==See |
==See also== |
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*[[Capital account]] (macroeconomics) |
*[[Capital account]] (macroeconomics) |
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[[Category:Financial capital]] |
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[[Category:Financial accounting]] |
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Latest revision as of 02:22, 28 February 2024
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
[edit]See also
[edit]- Capital account (macroeconomics)
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