- 1) An account in the financial records of a limited company showing the total amounts for each class of share capital, for example the preference share capital and the ordinary share capital.2) An account or series of accounts showing the interests of each partner in the net assets of a partnership. This account records the partners' capital contributions, goodwill valuation, and revaluations. In sole tradership accounts, the capital account records the interest the sole trader holds in the net assets of the business.3) An account recording capital expenditure on such items as land and buildings, plant and machinery, etc.4) A budgeted amount that can only be spent on major items, especially in public-sector budgeting.5) That part of the balance of payments account that shows flows of money between currencies for investment purposes.
Accounting dictionary. 2014.
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capital account — 1) An account in the financial records of a limited company showing the total amounts for each class of share capital, for example the preference share capital and the ordinary share capital. 2) An account or series of accounts showing the… … Big dictionary of business and management
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