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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.

==References==
{{reflist}}

==See also==
*[[Capital account]] (macroeconomics)

{{econ-stub}}

[[Category:Economics]]
[[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.