(economics) The total amount of money or goods expended in an endeavour. It is money paid out at some time in the past and recorded in journal entries and ledgers.

(idiomatic) To consider or regard; to include (as in an estimate or plan) or pay attention to; to notice; to allow for.

(accounting) The year-end numbers needed to file a balance sheet for a corporation. / (law) The statement submitted at the close of the matter.

(obsolete, accounting) To perform basic bookkeeping. / (obsolete) To be numerate; to be capable of arithmetic.

(accounting) An account in the net worth section of the balance sheet of an entity such as sole proprietorships and partnerships. In this context, the "capital account" (or, in cases of more than one owner, the "sum of all individual capital accounts") is the residual difference between total assets minus total liabilities, or the "net worth" of the entity. The term should not be confused with similar terms such as "working capital," "capital asset," "capital expenditure," and "capital lease."

A current account; a bank account from which money can easily be transferred, by check(US)/cheque(UK) or other means.

(finance) Those accounting activities related to tax.

A fund, held by a bank in a contractual arrangement between the bank and the owner of the fund, a customer of the bank, into which they can deposit and from which they can withdraw money.

A bookmaker (gambling)

Individual required to maintain accounting, including records thereof, of property and funds, whether public or quasi-public. The accountable officer may or may not have physical possession of the property or funds.