Drawings against Capital A/c of partner in a partnership firm is debited to which account :

Capital A/c Current A/c Profit and loss Appropriation A/c Profit and loss A/c

Capital A/c

Drawings against capital refers to withdrawal of investment by a partner. It is of a permanent nature. Drawings against profit reduces profit but drawings against capital reduces capital not profit. That's why Drawings against capital is debited to capital account.