Capital

For any business (whether incorporated or unincorporated) it is only the owners who invest capital. Other people may lend money to the company in which case it is a non-current liability (assuming it is being lent for more than one year). (If it is incorporated (i.e. a limited company) then there will be several owners and the capital is called share capital. If it is unincorporated with several owners it becomes a partnership, which is not in the syllabus for F3, although because they are owners then again the money invested is called capital) The free lecture that goes with Chapter 2 of the Lecture Notes should help you.

Can you supply me with the link of this lecture

You can find links to all the free Paper F3 lectures on this page:https://opentuition.com/acca/f3/acca-f3-lectures/ (You need to download the free Lecture Notes which go with the lectures)