Question

if the balance of partner's current account would be zero?

Answer 1

   You may maintain seperate accounts as partners’ capital a/c and parnters’ current a/c.

   Or you can open partners’ capital a/c and bring the balance of the current a/c into it by closing the current a/c. The entry for the second one would be:

       If the current a/c shows Debit balance, capital a/c dr to current a/c

       If it has cr balance, current a/c dr to capital a/c