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Where fixed capitals are maintained in a partnership, share profits are

Where fixed capitals are maintained in a partnership, share profits are
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Credited to partners capital accounts
  • B Credited to partners current accounts
  • C Debited to partners capital accounts
  • D Debited to partners current accounts
Correct Answer: Option B
Explanation:
Each partner has a separate current account and includes;
• The credit side of the current account shows all the profits of the partners
• The credit side of the current account shows all the profits of the partner such as salary, interest on capital and the share of residue profits.

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