أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
capital is source of funds while investment is development of funds., capital shown in liabilities side of the b/s. but investments shown in assest side of the b/s. capital a/c is credit balance of the books of accounts, while investements in debit balance of books of accouts., capital account represent the paid up capital of share reserve and surplus