Record of the net flow of investment into an economy
For the accountancy use of the term, see Capital account (financial accounting).
In macroeconomics and international finance, the capital account, also known as the capital and financial account, records the net flow of investment into an economy. It is one of the two primary components of the balance of payments, the other being the current account. Whereas the current account reflects a nation's net income, the capital account reflects net change in ownership of national assets.
A surplus in the capital account means money is flowing into the country, but unlike a surplus in the current account, the inbound flows effectively represent borrowings or sales of assets rather than payment for work. A deficit in the capital account means money is flowing out of the country, and it suggests the nation is increasing its ownership of foreign assets.
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.
macroeconomics and international finance, the capitalaccount, also known as the capital and financial account, records the net flow of investment into an...
Capitalaccount convertibility is a feature of a nation's financial regime that centers on the ability to conduct transactions of local financial assets...
and health. TCA is also referred to as “full cost accounting” (FCA) or “multiple capitalaccounting (MCA)”. The approach moves beyond purely economic...
former RBI deputy governor S. S. Tarapore to "lay the road map" to capitalaccount convertibility. The five-member committee recommended a three-year...
Natural capitalaccounting is the process of calculating the total stocks and flows of natural resources and services in a given ecosystem or region. Accounting...
the current account, the capitalaccount and financial account. The current account reflects a country's net income, while the capitalaccount reflects the...
and the partner's capitalaccount is credited for the invested amount. If a partner invested an asset other than cash, an asset account is debited, and...
algorithm. Capital controls are measures imposed by a state's government aimed at managing capitalaccount transactions – in other words, capital market transactions...
Capital formation is a concept used in macroeconomics, national accounts and financial economics. Occasionally it is also used in corporate accounts. It...
nation's government can use to regulate flows from capital markets into and out of the country's capitalaccount. These measures may be economy-wide, sector-specific...
the Board of Directors.[citation needed] In accounting, a capital expenditure is added to an asset account, thus increasing the asset's basis (the cost...
A bank account is a financial account maintained by a bank or other financial institution in which the financial transactions between the bank and a customer...
also exercises a system of capital controls in addition to (through active trading) in currency markets. On the current account, there are no currency-conversion...
physical capital may be referred to as the capital stock (which is not to be confused with the capital stock of a business entity). capitalaccount Reflects...
October 13, 1981) is an American journalist who formerly presented CapitalAccount on RT and Yahoo! Finance's Hot Stock Minute. She also worked for CBS...
capital. Under FEMA, the general principle is that all current account transactions are permitted unless expressly prohibited and all Capitalaccount...
reserve positions. In a central bank's accounts, foreign exchange reserves are called reserve assets in the capitalaccount of the balance of payments, and may...
that account, and a credit entry represents a transfer from the account. Each transaction transfers value from credited accounts to debited accounts. For...
be cancelled out by "share capital" account in subsidiary's statement. Only the parent company's "share capital" account will be included in the consolidated...
deposit account is a bank account maintained by a financial institution in which a customer can deposit and withdraw money. Deposit accounts can be savings...
A transaction account, also called a checking account, chequing account, current account, demand deposit account, or share draft account at credit unions...
Capital surplus, also called share premium, is an account which may appear on a corporation's balance sheet, as a component of shareholders' equity, which...
several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an...
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