The deceased partner's capital account includes the following amount/balances:

(A) Opening balance of his capital

(B) His share of profit/loss till the date of death

(C) His share in general reserve

(D) His drawings till the date of death

(E) Amount paid to his executors

Choose the correct answer from the options given below:

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

The correct answer is option 2- (A), (B), (C), and (D) only.

(A) Opening balance of his capital: This represents the initial investment made by the partner in the business. It will be shown on the credit side of partner capital account.

(B) His share of profit/loss till the date of death: The deceased partner is entitled to a share of the partnership's profits or losses up to the date of their death. If partner earned profit then it will be shown on the credit side of account and if loss is occured then partner share in loss is shown on the debit side of account.

(C) His share in general reserve: General reserves are accumulated profits retained by the business. The deceased partner has a share in these reserves based on the profit-sharing ratio. This will shown on the credit side of partner account as it increases the balance of capital account.

(D) His drawings till the date of death: Drawings are the amounts withdrawn by the partner for personal use. These are reductions to the capital account and are shown on the debit side of the partner's capital account.

(E) Amount paid to his executors: This is the final settlement made to the deceased partner's estate and is not part of the capital account itself. It represents the total amount owed to the deceased partner, which would be the ending balance of the capital account after all adjustments. The balance of the capital account is transferred to the executor account which is paid by the firm to the executor of deceased partner. So, this will not become the part of capital account of deceased partner.