Which of the following is mentioned in the Current A/c of the partner by a partnership firm?
A) Interest on drawings
B) Opening balance of capital
C) Salary to partner
D) Commission to manager
E) Interest on capital

A, C, E

According to the fixed capital method, the partners' capital remains unchanged unless additional capital is added or a portion of it is withdrawn, as agreed upon by the partners. Transactions such as profit or loss distribution, capital interest, drawings, and interest on drawings are recorded in a separate account known as the Partner's Current Account. The capital accounts of the partners will always maintain a consistently positive balance, which remains unchanged from year to year unless there are capital injections or withdrawals. While maintaining capital account under this method, additional capital is credited to the capital account, and the permanent withdrawal is debited to the capital account.