In the Proforma of Partner's Capital Account under the Fluctuating capital Method, the Credit side includes the following items:

(A) Balance b/d (in case of credit opening balance)
(B) Salaries
(C) Interest on drawings
(D) Profit and Loss Appropriation (for share of profit)

Choose the correct answer from the options given below:

(A), (B) and (D) only

The correct answer is Option (3) → (A), (B) and (D) only

In the Fluctuating Capital Method, the credit side of Partner’s Capital Account includes:

• (A) Balance b/d (credit opening balance) → opening capital balance.

• (B) Salaries/Commission to partners → added to capital.

• (D) Profit & Loss Appropriation (share of profit, interest on capital, reserve distribution, etc.) → added to capital.

(C) Interest on drawings → is a charge against the partner, so it is recorded on the debit side, not credit side.