The year-end balance of the owner's capital account appears in a. only the statement of owner's equity b. both the statement of owner's equity and the balance sheet c. both the statement of owner's equity and the income statement d. both the statement of owner's equity and the statement of cash flows

b. both the statement of owner's equity and the balance sheet.

Explanation:

There is a slight difference in presentation of corporate balance sheet of a company and that of other corporate like partnership or sole proprietorship accounts.

In case of corporate entity being company, the balance sheet is prepared showing stockholder's equity, and no name individually with major holding is displayed. Statement of Equity is prepared for such details.

Else, other identities like partnership firm and sole proprietorship shows owner's capital in the balance sheet itself.

Even in case of companies equity represents owner's capital.

Thus, the correct answer is

b. both the statement of owner's equity and the balance sheet.

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