Drawings and loan

Dear Hema 

As you asked Query one in which drawing excess from business can be teat as loan and answer is , in the partnership firm partner have a partnership deed in which explain the treatment of drawing , and what is the rate of interest would be charged on the drawing is a kind of loan which taken by Partner from partnership firm.

in 2nd query you will have to asked your client that is, any account which you consider , this account Dr or Cr Balance showing is loan & Advance or loan liablity, without proper information you can take only assumption and accounts are not prepare on the assumption basis