Capital account (financial accounting): Difference between revisions
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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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==References== |
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{{reflist}} |
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==See also== |
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*[[Capital account]] (macroeconomics) |
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{{econ-stub}} |
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[[Category:Economics]] |
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[[Category:Financial accounting]] |
Revision as of 15:57, 13 November 2011
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.