Definīcija:Grāmatvedības virsgrāmatas pasīva konts, kurā parāda uzņēmuma pašu kapitālu.
Ekonomikas skaidrojošā vārdnīca. — R., Zinātne, 2000
16 Ekonomika
ENcapital account; fixed capital account
LVkapitāla konts; pamatkapitāla konts
DEKapitalkonto
FRcompte capitaux
Definīcija:A ledger account in which all dealings between the owners and the business are recorded. It is so called because it records the amount of capital which the owners invest in or pay to the business, and any amounts they take out of it.