Q.Current account always shows a debit balance.

Under the Fixed Capital Method, each partner has two accounts — a Capital Account that stays fixed year to year, and a separate Current Account that absorbs drawings, interest on capital/drawings, salary, and profit share (and can show a debit balance). Under the Fluctuating Capital Method (the default when a problem is silent), each partner has only ONE Capital Account into which every such adjustment is recorded directly, so its balance …