• By
  • Reviewed by
  • October 4, 2021


In accounting and bookkeeping, a capital account is a general ledger account that is part of the balance sheet classification: Owner’s equity (in a sole proprietorship)
Stockholders’ equity (in a corporation)

Additional paid in capital

The amount received by a company from its shareholders for purchase of shares of stock above the par or stated value of the stock.

Related Article