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mediumMCQCUET Accountancy 2025 2 June Shift 22026CUET Accountancy
1 mark

Identify the correct statement regarding a Partner's Current Account:

  1. A
    Partners' Current Account will never be shown in Assets side of the Balance Sheet.
  2. B
    Partners' Current Account will either be shown in Assets side of the Balance Sheet or be shown in Liabilities side of the Balance Sheet.
  3. C
    Partners' Current Account will always be shown in Liabilities side of the Balance Sheet.
  4. D
    Partners' Current Account will always be shown in Assets side of the Balance Sheet.

Solution & Step-by-step Explanation

A partner's current account can have either a credit or a debit balance. A credit balance indicates that the firm owes money to the partner, and it is reported under the Liabilities side. A debit balance indicates that the partner has overdrawn or owes money to the firm, and it is reported under the Assets side.

Practice this question

Try it yourself before checking the explanation above.

Identify the correct statement regarding a Partner's Current Account:
A
Partners' Current Account will never be shown in Assets side of the Balance Sheet.
B
Partners' Current Account will either be shown in Assets side of the Balance Sheet or be shown in Liabilities side of the Balance Sheet.
C
Partners' Current Account will always be shown in Liabilities side of the Balance Sheet.
D
Partners' Current Account will always be shown in Assets side of the Balance Sheet.

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