In most cases, a capital account is a separate account from the general ledger accounts. The main purpose of a capital account is to record the capital, which is held by owners of a company.
In accounting, a general ledger account is mainly used to record the owner's contributed capital and revenue or income, and also to monitor expenses incurred specifically for this purpose. In some circumstances as well as in most circumstances it can be related to assets that are either bought or sold at market prices. In other cases it can refer to any other asset that has been purchased or sold by the company during its existence.
In accounting, an equity account is an entity’s balance sheet balance which shows its own assets and liabilities including interest securities obtained from banks and others, as well as any receivables including loans.