Question:

In doing bookkeeping, I have three different accounts and don't know if they are the same or different?

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The three are:

owners draw

owners equity

owners capital

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  1. They are different but related accounts.  Owners draw is what the owner takes from the business for whatever reason.  Owners equity is the difference between owners capital and owners draw.  Owners capital is the original investment into the business and the total accumulated profits and losses.

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