capital account

noun

1

a

: an account representing ownership in a business: such as

(1)

: a proprietor's account

(2)

: a partner's account

b

: any corporation account classified as part of net worth: such as

(1)

: a capital stock account

(2)

: a surplus account

c

: capital entry 2 sense 1a

2

: a capital assets account

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