Entry in books after death of proprietor

This discussion addresses accounting entries when a sole proprietor dies and their business capital is transferred to their sons. It clarifies that if both sons take over the business, it becomes a partnership. If only one son becomes the proprietor, the other son's share should be treated as drawings if he withdraws the amount, rather than creating a separate capital ledger for him, especially if he's not part of the business. It's advised to confirm the final accounting treatment with a CA.