{"id":158373,"date":"2026-11-09T13:13:21","date_gmt":"2026-11-09T13:13:21","guid":{"rendered":"https:\/\/docs.daftra.com\/faq\/%d9%85%d8%a7-%d8%a7%d9%84%d9%85%d9%82%d8%b5%d9%88%d8%af-%d8%a8%d8%b1%d8%a3%d8%b3-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d8%9f\/"},"modified":"2026-11-15T08:31:49","modified_gmt":"2026-11-15T08:31:49","slug":"what-is-meant-by-capital","status":"publish","type":"faq","link":"https:\/\/docs.daftra.com\/en\/faq\/what-is-meant-by-capital\/","title":{"rendered":"What Is Meant by Capital?"},"content":{"rendered":"<p dir=\"ltr\">Capital is the money the business owners put into the company to start and continue the business. It is a credit account, and it appears in the balance sheet under <strong>Owner Equity<\/strong>. In the system, its balance is recorded in the <strong>Chart of Accounts<\/strong> under owner equity, and it is entered when starting work as part of the <strong>Opening Balance<\/strong> with a journal entry: debit Opening Balance, and credit Capital.<\/p>\n","protected":false},"author":23,"template":"","categories":[2109,2114],"tags":[30565,21300,29891,30566,5261,30568,19556,30567,30569],"class_list":["post-158373","faq","type-faq","status-publish","hentry","category-general-accounting","category-assets","tag-assets-and-liabilities","tag-balance-sheet","tag-capital","tag-capital-definition","tag-chart-of-accounts","tag-net-assets","tag-opening-balances","tag-owner-equity","tag-what-is-meant-by-capital"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What Is Meant by Capital? - Daftra Knowledge Base<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/docs.daftra.com\/en\/faq\/what-is-meant-by-capital\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What Is Meant by Capital? - Daftra Knowledge Base\" \/>\n<meta property=\"og:description\" content=\"Capital is the money the business owners put into the company to start and continue the business. It is a credit account, and it appears in the balance sheet under Owner Equity. 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