Accounting Owner’s Equity is a business term that refers to the amount of capital that a company owner has invested in the business. This is essentially the original amount of money that the owner invested into the business when it was first founded, as well as any additional funds or assets added over time. Accounting Owner’s Equity can be seen as the difference between a company’s total assets and its total liabilities – this is the amount owned by the owners of the business. It provides an important measure for tracking a business’s financial health and performance.