A and B are partners in a firm with their fixed capitals of $\text{Rs. }4,00,000$ and $\text{Rs. }5,00,000$ respectively. After preparation of accounts, it was found that interest on capital @ $10\%\text{ p.a.}$ as provided by the partnership deed was omitted. In order to rectify the mistake, A's current account will be:

Let's compute the omission and adjust it through a statement table:1. Calculate Interest on Capital due to partners:
$$\text{Interest for A}=4,00,000\times 10\%=\text{Rs. }40,000(\text{To be Credited})$$
$$\text{Interest for B}=5,00,000\times 10\%=\text{Rs. }50,000(\text{To be Credited})$$
$$\text{Total Interest Omitted (Total Loss to Firm)}=40,000+50,000=\text{Rs. }90,000$$
2. Division of this total omission loss:Since no profit-sharing ratio is mentioned, it is assumed to be equal ($1:1$).
$$\text{Loss shared by A}=90,000\times \frac{1}{2}=\text{Rs. }45,000(\text{To be Debited})$$
$$\text{Loss shared by B}=90,000\times \frac{1}{2}=\text{Rs. }45,000(\text{To be Debited})$$
3. Net Effect for Partner A:Amount to be credited (Interest) = $+\text{Rs. }40,000$ Amount to be debited (Loss share) = $-\text{Rs. }45,000$ Net Adjustment = $-\text{Rs. }5,000$ (Net Debit)Hence, A's current account will be debited by Rs. 5,000.