If capital account has closing debit balance of Rs 6000 how will it open next year?

Correct answer: Debit Balance brought down

The direct answer is option A: debit balance brought down. In a ledger, the closing balance of one accounting year becomes the opening balance of the next year. The side does not change. If the account closes with a debit balance of Rs 6000, the next year begins with “To Balance b/d” or debit balance brought down of Rs 6000 on the debit side. This means the account has a debit balance carried forward, not a credit balance. Option A is correct. Option B is wrong because a debit closing balance cannot become a credit opening balance without a new transaction or correction. Option C is wrong because the balance is not transferred to Profit and Loss Account merely because it is a closing balance; it remains in the relevant account. Option D is wrong because it is not automatically transferred to Drawings Account. The account type and the actual transaction determine where entries go. In exam questions, always preserve the side: debit remains debit and credit remains credit. Memory cue: closing debit becomes opening debit; closing credit becomes opening credit.