Explanation:

The capital means the assets and cash in a business. Capital may either be cash, machinery, receivable accounts, property, or houses. Capital may also reflect the capital gained in a business or the assets of the owner in a company.
A sole proprietor owns 100% of the business. The capital account of the proprietor is shown as the owner's in the company balance sheet.

Partners in a company and limited liability partnership (LLP) company hold capital accounts. When they enter, the individual is making a capital commitment to the business, investing in the business. Partner share of gains and losses is calculated on the basis of their capital share in the partnership agreement or LLP operating agreement.

Shareholders have shares of equity in a company. They buy shares and earn dividends depending on how many shares they own. They do have voting rights based on the shares they own.