Question

Name the side on which decrease in capital is recorded...​

Answer 1

Answer:

All the adjustments leading to a decrease in the Capital are shown on the Debit side of the Capital Account. For example, Drawings by Partners and interest comes on the debit side of the Capital account. All the adjustments leading to an increase in the Capital are shown on the Credit side.

Explanation:

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Answer 2

Answer :

The side on which decrease in capital is recorded is debit side of Capital Account .