कैपिटल

Capital

परिभाषा: Capital (own funds) is the members' stake in the society — mainly share capital plus accumulated reserves and surplus — representing what the society owes back to its members/owners.

आसान शब्दों में

Capital is the society's "own money" that belongs to the members — their shares plus the reserves built up over time.

हिन्दी में

कैपिटल यानी समिति का "अपना धन" जो सदस्यों का होता है — मुख्यतः शेयर कैपिटल (शेयर) और समय के साथ बनी आरक्षित फंड व सरप्लस। यह दिखाती है कि समिति अपने सदस्यों/मालिकों को कितना देय है। बैलेंस शीट में यह कैपिटल व आरक्षित पक्ष में आती है।

In English

The owners' (members') residual interest in the society: share capital plus reserves and retained surplus.

यह क्यों ज़रूरी है

Capital is the third core category (with assets and liabilities) and completes the accounting equation. It reflects members' ownership.

आम गलतफ़हमियाँ

• ❌ "Capital is the society's cash." → Cash is an asset; capital is the members' ownership claim, which may be held in many assets.
• ❌ "Only share money is capital." → Reserves and accumulated surplus are part of own funds too.

सीखने के लक्ष्य

• Define capital/own funds for a society.
• Distinguish capital (ownership claim) from cash (an asset).

जुड़े विषय

Asset · Liability · Accounting equation · Share

पूरा लेख पढ़ें: शेयर कैपिटल: अधिकृत, निर्गमित, चुकता

और पढ़ें: /guide/balance-sheet

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