The purpose of this research paper is the formation of a practical definition of capital. The article explored historical interpretation of the concept of capital as an object of accounting, defined as the aggregate capital potential of the enterprise, that represents an accounting form their own sources of enterprises proved his capacity for self-expansion. The science of the capital develops in the context of changes historical epochs, the evolution of society and global economy, the emergence and spread of new methods. Analyzing the economically proved opinions and has already existing positions, we offer supplement the most objective definition of capital, given its theoretical justification of the most effective practical implementation. Taking into consideration the views of scientists and economic approach by output equations we have found that it is possible differently to interpret the concept of capital, but with the main components and process ownership. The accounting this aspect of capital – the difference between total assets of the company and its obligations backed by legal, that the sources of these assets. Received scientific results form the foundation carrying out further scientific studies.