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Negative balance partners capital show in balance sheet


Sir,
A partnership firm cash withdrawal some amount one of the partner after negative balance show in partner capital account.
Question:
Negative balance Amount partner capital account show procedure in balance sheet.

Transfer the debit balance to partner's loan account.

It is a matter of presentation. option 1 - Capital account debit balance can be shown on asset side. option 2- Also,can be shown on liability side with minus sign. I prefer option 2 which is in line with Balance sheet format in ITR



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