| 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. |

| capital account n.
|
Capital Account
The net result of public and private international investment flowing in and out of a country.
Investopedia Commentary
This includes foreign direct investment, plus changes in holdings of stocks, bonds, loans, bank accounts, and currencies.
Related Links
Understanding The Capital And Financial Accounts In The Balance Of Payments
What Is The Balance Of Payments?
See also: Balance of Payments, Capital Asset