Match List-I with List-II

List-I	List-II
(A) Bank (fresh capital introduced)	(I) Debit side of Partner's Current Account
(B) Interest on drawings	(II) Debit side of Partner's Capital Account
(C) Bank (permanent withdrawal of capital)	(III) Credit side of Partner's Current Account
(D) Commission	(IV) Credit side of Partner's Capital Account

Choose the correct answer from the options given below:

When dealing with partners' accounts, we need to understand how different transactions affect the Capital and Current Accounts.

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(A) Bank (fresh capital introduced)

When a partner brings fresh capital into the business, the journal entry is:

Bank A/c Dr

    To Partner's Capital A/c

This increases the partner's capital investment. Therefore, it appears on the Credit side of Partner's Capital Account → (IV)

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(B) Interest on drawings

Interest on drawings is a charge levied on partners for withdrawing money from the business. Under the Fixed Capital Method, the entry is:

Partner's Current A/c Dr

    To Interest on Drawings A/c

This reduces the partner's entitlement. Therefore, it appears on the Debit side of Partner's Current Account → (I)

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(C) Bank (permanent withdrawal of capital)

When a partner permanently withdraws capital (not a temporary drawing), the entry is:

Partner's Capital A/c Dr

    To Bank A/c

This reduces the partner's capital balance. Therefore, it appears on the Debit side of Partner's Capital Account → (II)

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(D) Commission

Commission is a reward/income for the partner. Under the Fixed Capital Method, the entry is:

Profit & Loss Appropriation A/c Dr

    To Partner's Current A/c

This increases the partner's entitlement. Therefore, it appears on the Credit side of Partner's Current Account → (III)

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The correct matching is: (A) - (IV), (B) - (I), (C) - (II), (D) - (III)