Capital Accounts
A subscription records the investor's participation in the fund. Its capital account identifies the Entity, Share Class, Subscription and currency whose investor accounting history is maintained. Contributions, distributions, fees and allocated results appear as dated signed movements against that account. Some movements follow cash; others distribute earnings or charges without another payment.
Open Accounting → Accounting Operations → Capital Accounts to inspect the account registry and those movements separately. The registry establishes the accounting relationship. A movement records a change; an ending balance requires the opening history and movements through the cutoff.
Set the scope
Choose Entity, confirm Period, and optionally choose Share Class. The period can be selected automatically, so check the displayed quarter before investigating missing records.
Fictional Entity #1, the July–September 2026 Open period and all share classes. Neither table has records in this scope; the example has no recorded capital-account history.
Read the two tables
The parent account must exist before its movements can describe an investor's accounting history. This is why a funded subscription can still have missing accounting coverage. Check the registry first when no history appears; when the account exists, inspect the dated transactions and their source and journal lineage.
Capital Accounts contains one registry record per capital account. Its references identify Entity, Share Class and Subscription; Open Date, Close Date and Currency describe the account's lifecycle. The record itself is not an investor balance.
Capital Account Transactions contains one accounting movement per row. Review Capital Account Id, Date, Type, Amount and Currency, then Source Type / Source Id, Journal Entry Id, Memo and Period Treatment. Several movements can belong to the same capital account. These rows are not a running or ending balance.
The same Period filter works differently for the two tables:
- Capital Accounts includes accounts whose open/close dates overlap the selected period.
- Capital Account Transactions includes movements whose own Date falls within the period. Entity and Share Class are resolved through the parent capital account.
Period Treatment is information to review; it does not replace the transaction-date filter. A linked journal is not automatically restricted to Posted status in this table. Inspect its actual status and lines before relying on it as posted accounting.
Trace a movement
- Find the capital account for the intended Entity, Share Class and Subscription. Open its references to confirm the ownership relationships.
- In the transaction table, use Filter → Capital Account Id to isolate its movements. Selecting a row in the registry does not filter the second table automatically.
- Review the movement's source and journal association. Use Journal Entries for journal status and complete debit/credit lines.
- Compare records in the same currency and scope. A sum of selected movement amounts is not automatically the account's ending capital.
Both tables support row selection and editable records for authorized users. Selection supplies context; it does not generate capital-account history or approve accounting. Insert is record maintenance, not evidence that an allocation or posting workflow has run. Use the organization's authorized accounting workflow for generated movements.
What the empty example means
Core Subscription #1 has operational funding, but the capital-account registry is empty. There is no parent capital account against which this page can show investor accounting movements. That explains why an existing contribution or cash receipt can coexist with two empty tables.
Start with Fees & Capital Allocations → Subscription Coverage: it identifies the missing relationship for the same subscription. Ask the accounting owner to establish the intended account through the authorized process, then inspect which source-linked movements were produced. Creating the registry and recording the movements are separate steps. Neither table supplies an ending investor balance by itself.
If expected records are missing
First check Entity, Period, Share Class and table filters. Then distinguish a missing registry account from a missing movement. Give the accounting owner the Subscription, expected account/movement, date, currency, source and relevant journal or allocation run.
An existing commitment, contribution or cash link does not by itself prove that capital-account records were created. Do not insert a balancing movement merely to make a report reconcile.