Capital account (financial accounting)

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Short description: Business bookkeeping structure

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.

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Licensed under CC BY-SA 3.0 | Source: https://handwiki.org/wiki/Finance:Capital_account_(financial_accounting)
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