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Capital Account is a personal account as it belongs to a living person i.e., owner of the business, who invested into the business either cash, goods or any Types / Kinds of Assets but it is neither real nor nominal account as real accounts are related to Assets  and Liabilities   while nominal accounts are related to Expenses , Revenues , profits / incomes, gains and losses. For Example, if Mr. A, who is a person and sole owner, invested Rs. 500000 into the business, then capital account is recorded on the Balance Sheet as a personal account as it belongs to a living person, Mr. A which is a personal account. Since nominal accounts are related with revenue and expense accounts while real accounts are concerned with assets and liabilities of the business, as mentioned earlier, so it is proved that capital is a personal account. So, we can say that capital account is a personal account but not a nominal and real account in accounting.