what type of account is capital
For the accountancy use of the term, see Capital account (financial accounting) .In macroeconomics and international finance, the capital account (also known as the financial account) is one of two primary components of the balance of payments, the other being the current account.n the IMF's definition, the capital account represents a small subset of what the standard definition designates the capital account, largely comprising transfers. Transfers are one-way flows, such as gifts, as opposed to commercial exchanges (i.e., buying/selling and barter).