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A statement of the net worth of a business at a given time
A capital account shows the net change in physical or financial asset ownership for a nation and, together with the current account, constitutes a nation's balance of payments. The capital account includes foreign direct investment (FDI), portfolio and other investments, plus changes in the reserve account.
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Agree with the answer added by Majid Wagade.
A capital account is one of the general ledger accounts used to record 1) the amounts that were paid into the company by an investor, and 2) the cumulative amount of the company's earnings minus the cumulative distributions to the owners.