As current account is Rs 15000 debit and capital account is Rs 90000 credit. If current account is adjusted into capital what will be new capital?

Correct answer: Rs 75000 credit

The direct answer is A: the new capital is Rs 75000 credit. A credit capital balance of Rs 90000 is a claim in favour of the partner. A debit current-account balance of Rs 15000 reduces that claim when the accounts are combined. Calculation: Rs 90000 credit − Rs 15000 debit = Rs 75000 credit. Option A is correct. Option B, Rs 105000 credit, would incorrectly add the debit balance instead of subtracting it. Option C is wrong because Rs 15000 debit is only the current-account balance, not the final combined capital. Option D is wrong because it ignores the debit current account and simply repeats the old capital balance. In accounting, credit and debit balances in the same partner’s accounts are netted: a credit increases the net amount and a debit decreases it. Memory cue: debit current account means deduction from capital claim.