While capital is viewed from various angles by various professions, such as Economist regarding capital as man-made factor of production consisting of machines, plants and equipments. The accountant sees capital as the resources pooled together for purpose of financing or establishing a business while a financial analyst sees capital as a basket of financial instruments such as treasury bills, treasury certificate, commercial papers, shares, stocks and debenture. This contributors of capital are regarded as risks takers who can lay claim on the asset of the firm.
