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  2. Capital account - Wikipedia

    en.wikipedia.org/wiki/Capital_account

    The term "capital account" is used with a narrower meaning by the International Monetary Fund (IMF) and affiliated sources. The IMF splits what the rest of the world calls the capital account into two top-level divisions: financial account and capital account, with by far the bulk of the transactions being recorded in its financial account.

  3. Capital account (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Capital_account_(financial...

    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.

  4. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    Equity accounts include common stock, paid-in capital, and retained earnings. Equity accounts can vary depending where an entity is domiciled as some jurisdictions require entities to keep various sub-classifications of equity in separate accounts. Revenue accounts are used to recognize revenue. Revenues are inflows or other enhancements of ...

  5. Account (bookkeeping) - Wikipedia

    en.wikipedia.org/wiki/Account_(bookkeeping)

    Similarly expenses during the financial period are recorded using the respective Expense accounts, which are also transferred to the revenue statement account. The net positive or negative balance (profit or loss) of the revenue statement account is transferred to reserves or capital account as the case may be.

  6. National accounts - Wikipedia

    en.wikipedia.org/wiki/National_accounts

    Capital accounts, which record the net accumulation, as the result of transactions, of non-financial assets; and the financing, by way of saving and capital transfers, of the accumulation. Net lending/borrowing is the balancing item for these accounts

  7. Current account (balance of payments) - Wikipedia

    en.wikipedia.org/wiki/Current_account_(balance...

    In the current account, goods, services, income and current transfers are recorded. In the capital account, physical assets such as a building or a factory are recorded. And in the financial account, assets pertaining to international monetary flows of, for example, business or portfolio investments are noted. [citation needed]

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  9. Financial capital - Wikipedia

    en.wikipedia.org/wiki/Financial_capital

    Financial capital (also simply known as capital or equity in finance, accounting and economics) is any economic resource measured in terms of money used by entrepreneurs and businesses to buy what they need to make their products or to provide their services to the sector of the economy upon which their operation is based (e.g. retail, corporate, investment banking).