It is the basic concept of accounting that business is a separate entity from it's owner. So when owner invest capital in business its now the liability of the business to return back that amount of capital to owner of business at the time of liquidation of the company that's why it is not asset but liability of the company and shown under liability side.
Capital is also the net asset. This value is the closing capital amount. Just below, there should be a the (Owner's) Equity section where you can find the opening capital value and at the end you can find the closing capital, which should be the same value as the new asset.
liability
Treasury stock is contra account for share capital account so as share capital has credit balance treasury stock has debit balance and shown as an asset under balance sheet.
It should appear on the Balance Sheet as a Fixed Asset and depreciated accordingly.
Stock is an asset so it should always be a debit balance.
Capital is also the net asset. This value is the closing capital amount. Just below, there should be a the (Owner's) Equity section where you can find the opening capital value and at the end you can find the closing capital, which should be the same value as the new asset.
liability
Share is treated as liability. It is not treated as asset. shares is called as share capital. capital is entered in the liabilities side of the balance sheet.
Capital is an equity of company so capital appreciation is also come to equity part of balance sheet.
Treasury stock is contra account for share capital account so as share capital has credit balance treasury stock has debit balance and shown as an asset under balance sheet.
It should appear on the Balance Sheet as a Fixed Asset and depreciated accordingly.
Stock is an asset so it should always be a debit balance.
The asset(e.g.cash, marketable securities, accounts receivable, inventories, land, building, etc..) , liabilities(e.g.accounts payable, notes payable, accruals, mortgage payable, etc..), and equity accounts (e.g.ordinary share capital, preference share capital, ordinary share premium, preference share premium, retained earnings.. etc.) appear in a balance sheet. As it is called balance sheet, the asset accounts must be equal with the liabilities and equity accounts (asset = liabilities + capital).
Capital is the owner contribution towards business at the start of business as well as during the business as well.
no owners capital is not an asset its an internal liability for the company
no owners capital is not an asset its an internal liability for the company
Capital expenditure are those type of expenditure the benefits of which are taken in more then one years by the business entity. So according to this all fixed assets are capital expenditures and fixed assets are shown at asset side of balance sheet.