The Equity Account Stockholders(owners)equity is the owners' claims to the assets of a corporation A proprietorship uses a single account. a partnership uses separate accounts for each owners capital balance and withdrawals A corporation uses separate capital accounts for each source of capital. Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity8 The Equity Account Stockholders’ (owners’) equity is the owners’ claims to the assets of a corporation. A proprietorship uses a single account. A partnership uses separate accounts for each owner’s capital balance and withdrawals. A corporation uses separate capital accounts for each source of capital