owner's capital account
1capital account — A term used in accounting to describe the equity of a business. In a partnership, each partner has a capital account which represents his contribution or investment in the partnership. In a corporation, the capital account represents the amount… …
2capital account — A term used in accounting to describe the equity of a business. In a partnership, each partner has a capital account which represents his contribution or investment in the partnership. In a corporation, the capital account represents the amount… …
3capital account — noun 1. (economics) that part of the balance of payments recording a nation s outflow and inflow of financial securities • Topics: ↑economics, ↑economic science, ↑political economy • Hypernyms: ↑account, ↑accounting, ↑ …
4Capital account — 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. In economics,… …
5capital account — noun a) An account in the net worth section of the balance sheet of an entity such as sole proprietorships and partnerships. In this context, the capital account (or, in cases of more than one owner, the sum of all individual capital accounts )… …
6capital account — 1. a business account stating the owner s or shareholder s interest in the assets. 2. capital accounts, Accounting. accounts showing the net worth in a business enterprise. [1890 95] * * * …
7capital account — /kæpətl əˈkaʊnt/ (say kapuhtl uh kownt) noun 1. a business account stating the owner s or shareholder s interest in the assets. 2. that part of a country s balance of payments that forms a record of the inflow and outflow of loans and investments …
8Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …
9account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you …
10Capital formation — Gross capital formation in % of gross domestic product in world economy Capital formation is a concept used in macroeconomics, national accounts and financial economics. Occasionally it is also used in corporate accounts. It can be defined… …
