capital personal account; investor account; stockholders' equity
Accounting term for the owner's equity account in a sole proprietorship or partnership, representing the net investment of the owner(s).
The capital personal account is an account title that shows the net assets of a sole proprietor.
At the end of the period, we transfer the profit to the capital personal account.
Compound of 資本主 (shihonnushi, 'owner of capital') and 勘定 (kanjō, 'account'). A technical accounting term.