Capital is my pure money minus the portion I owed. If I have 1 million won, of which debt is 200,000 won, my capital is 800,000 won.
Net assets or equity are the same terms. In whooing, I prefer the term capital because it is easier to unify with two letters.
For doubles bookkeeping, you must select an account that causes and results in each transaction. In other words, one day, when I looked at my bankbook, I tried to increase 50,000 won because I had 50,000 won more than the record, but it is difficult to increase 50,000 won by myself. In this case, you can select the capital item. Please refer to https://whooing.com/zAe for more information on this.