WAEC - Accounts Principles Of Accounts (2010 - No. 28)
Where fixed capitals are maintained, partners' drawings are transferred to the
credit of capital account
debit of capital accounts
credit of partners's current accounts
debit of partners' currents account
Explanation
Asset accounts normally have debit balances, while liabilities and capital normally have credit balances. Income has a normal credit balance since it increases capital . On the other hand, expenses and withdrawals decrease capital, hence they normally have debit balances.
Therefore partners drawings would have a debit balance in the capital account
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